Female CFOs and loan contracting: Financial conservatism or gender discrimination? – An empirical test based on collateral clauses
Based on signaling and gender discrimination theory, we examine whether chief financial officer (CFO) gender matters to bank–firm relationships and the designing of collateral clauses in bank loan contracting, and explore the potential path of influence. Data taken from Chinese listed companies betw...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2016-06-01
|
| Series: | China Journal of Accounting Research |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309115000398 |