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Executive age, executive gender and financial statement comparability

Shadi Farshadfar et al.

Advances in Accounting2025https://doi.org/10.1016/j.adiac.2024.100805article
AJG 2ABDC A
Weight
0.48

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.

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https://doi.org/https://doi.org/10.1016/j.adiac.2024.100805

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@article{shadi2025,
  title        = {{Executive age, executive gender and financial statement comparability}},
  author       = {Shadi Farshadfar et al.},
  journal      = {Advances in Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1016/j.adiac.2024.100805},
}

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Executive age, executive gender and financial statement comparability

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Evidence weight

0.48

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.41 × 0.4 = 0.16
M · momentum0.63 × 0.15 = 0.09
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.