Construct · 1 fields · 1 citations

CFO gender: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Corporate governance

whether the chief financial officer is a woman, with transitions to female CFOs associated with more conservative reporting.

In corporate governance, CFO gender refers to whether the chief financial officer is a woman, with transitions to female CFOs associated with more conservative reporting. This meaning comes from Francis (2014) in Contemporary Accounting Research.[1]

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Nearby constructs

chief1 fields · 1 citationsanchor · a standalone construct gender3 fields · 7 citationsjingle · one word, three constructs governance4 fields · 5 citationsjingle · one word, four constructs

References

Francis, B., Hasan, I., Park, J. C., & Wu, Q. (2014). Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism. Contemporary Accounting Research, 32(3), 1285-1318. https://doi.org/10.1111/1911-3846.12098

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