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Gender differences on bias of IPO earnings forecasts

This study investigates whether the gender differences of audit committees influences the bias of earnings forecasts. Using earnings forecasts data disclosed in the IPO prospectuses, this study made a comparison with the actual earnings reported in the first publish annual reports to identify such b...

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Main Author: Ahmad Zaluki, Nurwati Ashikkin
Format: Article
Language:English
Published: Medwell Journals 2016
Subjects:
HD28 Management. Industrial Management
Online Access:http://repo.uum.edu.my/25815/1/IBM%2010%2023%202016%205498%205500.pdf
http://repo.uum.edu.my/25815/
https://www.medwelljournals.com/abstract/?doi=ibm.2016.5498.5500
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spelling my.uum.repo.258152019-04-01T00:48:50Z http://repo.uum.edu.my/25815/ Gender differences on bias of IPO earnings forecasts Ahmad Zaluki, Nurwati Ashikkin HD28 Management. Industrial Management This study investigates whether the gender differences of audit committees influences the bias of earnings forecasts. Using earnings forecasts data disclosed in the IPO prospectuses, this study made a comparison with the actual earnings reported in the first publish annual reports to identify such bias. The bias in earnings forecast is divided into two components: pessimistic and optimistic. The uni-variate analysis is applied using IPO companies that went public during the period 1999-2008 where the requirement on earnings forecast disclosure in Malaysia is mandatory. This study finds that companies having female directors on the audit committee have greater negative forecast errors (optimists forecasts bias) than companies having only male audit committee. Medwell Journals 2016 Article PeerReviewed application/pdf en http://repo.uum.edu.my/25815/1/IBM%2010%2023%202016%205498%205500.pdf Ahmad Zaluki, Nurwati Ashikkin (2016) Gender differences on bias of IPO earnings forecasts. International Business Management, 10 (23). pp. 5498-5500. ISSN 1993-5250 https://www.medwelljournals.com/abstract/?doi=ibm.2016.5498.5500
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Ahmad Zaluki, Nurwati Ashikkin
Gender differences on bias of IPO earnings forecasts
description This study investigates whether the gender differences of audit committees influences the bias of earnings forecasts. Using earnings forecasts data disclosed in the IPO prospectuses, this study made a comparison with the actual earnings reported in the first publish annual reports to identify such bias. The bias in earnings forecast is divided into two components: pessimistic and optimistic. The uni-variate analysis is applied using IPO companies that went public during the period 1999-2008 where the requirement on earnings forecast disclosure in Malaysia is mandatory. This study finds that companies having female directors on the audit committee have greater negative forecast errors (optimists forecasts bias) than companies having only male audit committee.
format Article
author Ahmad Zaluki, Nurwati Ashikkin
author_facet Ahmad Zaluki, Nurwati Ashikkin
author_sort Ahmad Zaluki, Nurwati Ashikkin
title Gender differences on bias of IPO earnings forecasts
title_short Gender differences on bias of IPO earnings forecasts
title_full Gender differences on bias of IPO earnings forecasts
title_fullStr Gender differences on bias of IPO earnings forecasts
title_full_unstemmed Gender differences on bias of IPO earnings forecasts
title_sort gender differences on bias of ipo earnings forecasts
publisher Medwell Journals
publishDate 2016
url http://repo.uum.edu.my/25815/1/IBM%2010%2023%202016%205498%205500.pdf
http://repo.uum.edu.my/25815/
https://www.medwelljournals.com/abstract/?doi=ibm.2016.5498.5500
_version_ 1644284433829724160
score 13.211869

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