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    Gender differences in compensation and earnings management: Evidence from Australian CFOs

    242382.pdf (321.4Kb)
    Access Status
    Open access
    Authors
    Duong, Lien
    Evans, John
    Date
    2016
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Duong, L. and Evans, J. 2016. Gender differences in compensation and earnings management: Evidence from Australian CFOs. Pacific Basin Finance Journal. 40 (A): pp. 17-35.
    Source Title
    Pacific Basin Finance Journal
    DOI
    10.1016/j.pacfin.2016.07.004
    ISSN
    0927-538X
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/27878
    Collection
    • Curtin Research Publications
    Abstract

    We investigate the impact of CFO gender on CFO compensation and earnings management in Australia. In a sample of exchange-listed firms from 2006 to 2010, we find a significant gender pay gap in CFO compensation but much of this pay gap dissipates when female CFOs are matched using a propensity scoring method. Female CFOs tend to choose less risky remuneration packages with more cash and less non-cash component, with more salary and less bonus than their male peers. In addition, female CFOs are more conservative and deliver higher reporting quality compared to male CFOs. They engage substantially less in both accruals-based and real-based earnings management than their male counterparts. The difference in behavior of earnings management and in the selected compensation structures between male and female CFOs can be possibly explained by the gender-based difference in personal risk preference.

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