The Effect of Executive Age and Executive Gender on Financial Statement Comparability
Bibliographic record
Abstract
This study investigates the association between chief executive officer (CEO) age and gender and financial reporting quality measured by comparability. Comparability helps users’ decision-making by enabling them to compare the available alternatives. The regression models are estimated using 15,615 firm-years to examine the relationship between CEO age and comparability, and 15,969 firm-years to examine that between CEO gender and comparability, for the period from 1992 to 2020. This study predicts that CEO age and CEO gender are positively associated with comparability. The findings are consistent with the prediction. This study extends the corporate governance and financial reporting quality literature by establishing CEO age and gender as determinants of comparability. The findings are independent of a battery of sensitivity tests including applying alternative comparability measures, Chief Financial Officer (CFO) age and gender, average Top Management Team (TMT) age, changes in CEO gender, tenure, and curvilinear impact of CEO age.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.005 | 0.026 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.005 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".