财务与会计学系学术讲座No.120

发布时间:2024-06-24来源:葛涵浏览次数:55

题目Gender Bias and Female Analyst Performance:Evidence from the #MeToo Movement

时间:2024年6月27日(周四)13:30-14:30

地点:体育外围平台APP紫金港校区体育外围平台APPA423

主讲人:杨昊峄,南京大学商学院   

主持人简介:

  杨昊峄于2019年毕业于美国阿拉巴马大学,获得金融学博士学位。现任南京大学商学院会计系助理教授。其主要研究领域包括实证公司金融、投资和财务会计。研究成果已发表于Journal of Corporate FinanceCorporate Governance: An International ReviewReview of Quantitative Finance and Accounting以及International Review of Economics and Finance等期刊。他是美国精算师协会SOA会员,准精算师Associate of the Society of Actuaries


摘要:

  This study investigates the impact of changing gender bias on the forecasting performance of female analysts. By leveraging the #MeToo movement as a shock to the prevailing gender-based discrimination, we find that female analysts’ forecast performance improves significantly after #MeToo, in terms of forecast accuracy, frequency, timeliness, depth, and breadth. Such improvement is more pronounced when the movement has triggered heightened awareness of gender bias. Further analyses reveal that the #MeToo movement affects female analyst performance by fostering a more gender-inclusive environment within the firms that analysts cover and the brokerage houses where they work, as evidenced by improved access to management and enhanced career assessment for women. Collectively, our results demonstrate that female analysts experience an improvement in their job performance as the gender bias against women is alleviated by the #MeToo movement.


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