IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01368887.html
   My bibliography  Save this paper

Do women engage in less earnings management than men?: the case of French SMEs

Author

Listed:
  • François Belot

    (THEMA - Théorie économique, modélisation et applications - UCP - Université de Cergy Pontoise - Université Paris-Seine - CNRS - Centre National de la Recherche Scientifique)

  • Stéphanie Serve

    (THEMA - Théorie économique, modélisation et applications - UCP - Université de Cergy Pontoise - Université Paris-Seine - CNRS - Centre National de la Recherche Scientifique)

Abstract

This study investigates the impact of CEO gender on earnings quality for private SMEs. Using a 2012 sample of 30,476 French SMEs, we first provide evidence that SMEs manage earnings: the average value of discretionary accruals is above 9 percent of total assets. In accordance with our gender hypothesis, we show that firms run by female CEOs engage in less earnings management than firms run by male CEOs. In addition, firms with women in top management report better earnings quality. Finally, we also consider CEO age and find that this variable is negatively correlated with the magnitude of accruals. However, the effect of gender remains significant.

Suggested Citation

  • François Belot & Stéphanie Serve, 2016. "Do women engage in less earnings management than men?: the case of French SMEs," Post-Print hal-01368887, HAL.
    • Handle: RePEc:hal:journl:hal-01368887
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Other versions of this item:

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01368887. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.