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财会知微堂依托于厦门大学金融大数据研究中心,由游家兴教授及其团队负责运营,旨在分享财务与会计领域的学术前沿、理论思想与研究方法。
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【文献速递第257期】TOP期刊关于女性分析师的三篇论文

财会知微堂  · 公众号  ·  · 2024-10-05 11:17

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点击蓝字 关注我们 01 原文: Li, K., Peng, Q., Shen, R., & Wong, G. (2024). Gender, Competition, and Performance: International Evidence. Journal of Financial and Quantitative Analysis , 1–63. Gender, Competition, and Performance: International Evidence ABSTRACT:   Using a hand-collected sample of 18,269 equity analysts from 42 countries over the period 2004−2019, we establish an intriguing negative association between a country’s institutional/economic development and its female share of equity analysts. We show that, in individualistic countries only, there is no gender gap in analyst forecast accuracy. We further show that female analysts are more skilled and more likely to drop out when underperforming in individualistic countries compared to peers in collectivistic countries. The evidence supports our hypothesis that the national cultural value of individualism encourages women to make career choices consistent with their general aversion to competition. 性别 ………………………………

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