Gender and conservatism: a cross-countries study

Putri Anindya Listya Purwa and Doddy Setiawan

PSU Research Review, 2020, vol. 5, issue 2, 182-194

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.

Keywords: Gender; Banking; Cross-country study; Accounting conservatism (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:prrpps:prr-08-2019-0028

DOI: 10.1108/PRR-08-2019-0028

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