Gender and conservatism: a cross-countries study

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