Skip to content Skip to navigation
University of Warwick
  • Study
  • |
  • Research
  • |
  • Business
  • |
  • Alumni
  • |
  • News
  • |
  • About

University of Warwick
Publications service & WRAP

Highlight your research

  • WRAP
    • Home
    • Search WRAP
    • Browse by Warwick Author
    • Browse WRAP by Year
    • Browse WRAP by Subject
    • Browse WRAP by Department
    • Browse WRAP by Funder
    • Browse Theses by Department
  • Publications Service
    • Home
    • Search Publications Service
    • Browse by Warwick Author
    • Browse Publications service by Year
    • Browse Publications service by Subject
    • Browse Publications service by Department
    • Browse Publications service by Funder
  • Help & Advice
University of Warwick

The Library

  • Login
  • Admin

CFO gender and financial reporting transparency in banks

Tools
- Tools
+ Tools

Janahi, Mohamed, Millo, Yuval and Voulgaris, Georgios (2021) CFO gender and financial reporting transparency in banks. The European Journal of Finance, 27 (3). pp. 199-221. doi:10.1080/1351847X.2020.1801481 ISSN 1351-847X.

[img]
Preview
PDF
WRAP-CFO-gender-financial-reporting-transparency-banks-Janahi-2020 .pdf - Accepted Version - Requires a PDF viewer.

Download (2009Kb) | Preview
Official URL: http://dx.doi.org/10.1080/1351847X.2020.1801481

Request Changes to record.

Abstract

We investigate the effect of CFO gender on the timeliness of loan loss provision (LLP) reporting using a large sample of US banks from 2007 to 2016. Our findings show that women CFOs are associated with timelier forward-looking provisioning than men counterparts, suggesting that they follow a more transparent approach to financial reporting policies. Our results hold under different model specifications, including the use of bank and CEO fixed effects. We further address endogeneity concerns by showing that the timeliness of LLP reporting improves significantly for banks experiencing a man-followed-by-woman CFO transition. Overall, our study supports the notion that women CFOs are associated with higher financial reporting transparency and provides further insights into how CFO gender affects risk-aversion and ethics in banks, with wider implications about the importance of women’s representation in the finance-based industry.

Item Type: Journal Article
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HG Finance
H Social Sciences > HQ The family. Marriage. Woman
Divisions: Faculty of Social Sciences > Warwick Business School > Accounting
Faculty of Social Sciences > Warwick Business School
Library of Congress Subject Headings (LCSH): Chief financial officers , Financial services industry, Corporate governance , Gender identity , Sex role in the work environment
Journal or Publication Title: The European Journal of Finance
Publisher: Taylor & Francis
ISSN: 1351-847X
Official Date: 2021
Dates:
DateEvent
2021Published
13 August 2020Available
20 July 2020Accepted
Volume: 27
Number: 3
Page Range: pp. 199-221
DOI: 10.1080/1351847X.2020.1801481
Status: Peer Reviewed
Publication Status: Published
Reuse Statement (publisher, data, author rights): This is an Accepted Manuscript of an article published by Taylor & Francis in The European Journal of Finance on 13 Aug 2020, available online: http://www.tandfonline.com/10.1080/1351847X.2020.1801481
Access rights to Published version: Restricted or Subscription Access
Date of first compliant deposit: 28 August 2020
Date of first compliant Open Access: 13 February 2022

Request changes or add full text files to a record

Repository staff actions (login required)

View Item View Item

Downloads

Downloads per month over past year

View more statistics

twitter

Email us: wrap@warwick.ac.uk
Contact Details
About Us