Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/32233
Title: Gender-diverse boards and properties of analyst earnings forecasts
Authors: Gul, FA
Hutchinson, M
Lai, KMY
Keywords: Analyst forecast properties
Board gender diversity
Corporate governance
Issue Date: 2013
Publisher: Amer Accounting Assoc
Source: Accounting horizons, 2013, v. 27, no. 3, p. 511-538 How to cite?
Journal: Accounting Horizons 
Abstract: Using a sample of 2,200 U.S. listed firm-year observations (2001-2007), this study shows a positive (negative) relation between gender diversity on corporate boards and analysts' earnings forecast accuracy (dispersion), after controlling for earnings quality, corporate governance, audit quality, stock price informativeness, and potential endogeneity. Our findings are important as they suggest that board diversity adds to the transparency and accuracy of financial reports such that earnings expectations are likely to be more accurate for these firms.
URI: http://hdl.handle.net/10397/32233
ISSN: 0888-7993
DOI: 10.2308/acch-50486
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