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Gender and conservatism: a cross-countries study

Author

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  • Putri Anindya Listya Purwa
  • Doddy Setiawan

Abstract

Purpose - This paper aims to investigate the relation between gender and accounting conservatism in banking industry using cross-countries study. Design/methodology/approach - The study use cross-country data in banking industry. Sample of the study consists of 202 banks from 24 countries in the period 2016–2017. Findings - The result of the study indicates that banks that operate in high masculine society are less conservative than banks that operate in low masculine society (feminine). Originality/value - This research suggests that investors could consider investing in a country that has low masculinity (feminine) because it is more concerned with the protection of other society members through conservative choice as a protection from misleading decisions made based on too optimistic financial report.

Suggested Citation

  • Putri Anindya Listya Purwa & Doddy Setiawan, 2020. "Gender and conservatism: a cross-countries study," PSU Research Review, Emerald Group Publishing Limited, vol. 5(2), pages 182-194, June.
    • Handle: RePEc:eme:prrpps:prr-08-2019-0028
    DOI: 10.1108/PRR-08-2019-0028
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