Executive age, executive gender and financial statement comparability

Shadi Farshadfar, Laleh Samarbakhsh and Ismat Jahan

Advances in accounting, 2025, vol. 68, issue C

Abstract: This study investigates the association between chief executive officer (CEO) age and gender and the financial statement comparability of their firm. Our findings indicate that CEO age and gender are positively associated with comparability. We extend the literature by establishing executive age and gender as determinants of comparability. The results are independent of a battery of sensitivity tests, including applying alternative comparability measures, industry dominance of young CEOs, self-selection bias, and corporate governance measures. Our analysis further suggests that the age and gender of other executives, particularly chief financial officers (CFOs) and the top management team (TMT), impact comparability similarly to those of the CEO.

Keywords: Executive age; Executive gender; Financial statement comparability; Upper echelons theory (search for similar items in EconPapers)
JEL-codes: G30 M40 M41 (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0882611024000762
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:advacc:v:68:y:2025:i:c:s0882611024000762

DOI: 10.1016/j.adiac.2024.100805

Access Statistics for this article

Advances in accounting is currently edited by Dennis Caplan

More articles in Advances in accounting from Elsevier
Bibliographic data for series maintained by Catherine Liu ().