Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.12540/329
Title: The impact of female CFOs on the quality of financial statements
Authors: Zhu, Bixia 
Issue Date: 2020
Source: Zhu, B. (2020). The impact of female CFOs on the quality of financial statements [Unpublished bachelor's thesis]. Wenzhou-Kean University.
Abstract: By using data of Chinese listed companies from 2010 to 2016 from CSMAR, this research paper explores the influences of female CFOs on the quality of financial statements. This paper uses transparency as an indicator of the quality of financial statements. This paper uses the information disclosure rating of listed companies from the Shenzhen Stock Exchange to measure transparency. The results show that female CFOs have a significant and positive relationship with transparency, after controlling other factors that prior papers have shown to be associated with transparency. Therefore, this paper suggests that companies with female CFOs have a higher quality of financial statements than those companies with male CFOs.
URI: https://hdl.handle.net/20.500.12540/329
Appears in Collections:Theses and Dissertations

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