Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases
Journal of Contemporary Accounting & Economics(2021)
摘要
•Board gender diversity is associated with a cautious tone in earnings press releases.•Board gender diversity is associated with a negative.•Diverse boards moderate managerial opportunistic tone management practices.•These insights contribute to an ongoing regulatory debate on board gender diversity.
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关键词
G34,M41,M14
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