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Gender and conservatism: a cross-countries study

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Purpose This paper aims to investigate the relation between gender and accounting conservatism in banking industry using cross-countries study. Design/methodology/approach The study use cross-country data in banking industry. Sample of the study consists of 202 banks from 24 countries in the period 2016–2017. Findings The result of the study indicates that banks that operate in high masculine society are less conservative than banks that operate in low masculine society (feminine). Originality/value This research suggests that investors could consider investing in a country that has low masculinity (feminine) because it is more concerned with the protection of other society members through conservative choice as a protection from misleading decisions made based on too optimistic financial report.

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Corresponding author Doddy Setiawan can be contacted at: doddy.setiawan@staff.uns.ac.id For instructions on how to order reprints of this article
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Zarzeski, M.T. (1996), "Spontaneous harmonization effects of culture and market forces on accounting disclosure practices", Accounting Horizons, Vol. 10 No. 1, pp. 18-37. Corresponding author Doddy Setiawan can be contacted at: doddy.setiawan@staff.uns.ac.id For instructions on how to order reprints of this article, please visit our website: www.emeraldgrouppublishing.com/licensing/reprints.htm Or contact us for further details: permissions@emeraldinsight.com