Getting to the Bottom Line: An Exploration of Gender and Earnings Quality

For stakeholders, such as investors and lenders, to appropriately assess a company's financial performance, the reported accounting earnings must closely reflect the economic reality of the organization's financial activity throughout the reporting period. The degree to which reported earn...

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Veröffentlicht in:	Journal of business ethics 2008-03, Vol.78 (1/2), p.65-76
Hauptverfasser:	Krishnan, Gopal V., Parsons, Linda M.
Format:	Artikel
Sprache:	eng
Schlagworte:	Business and Management Business and professional women Business Ethics Business structures Business studies Cash flow Conservatism Corporate finance Correlation analysis Creative accounting diversity Earnings Earnings management earnings quality Education Ethics Financial accounting Financial management Financial performance Financial reporting Gender Income Initial public offerings Management Management accounting Men Net income Philosophy Quality of Life Research Senior management Studies Temporal currency Upper management Wages and salaries Women
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