id author title date pages extension mime words sentence flesch summary cache txt cjfa-57636 Gao, Xiang (Gail); Sequeira, Emmanuel; Wu, Qifeng (Charles) The Impact of Female Executives on the Quality and Comparability of Financial Statements: Evidence from the U.S. 2025 17 .pdf application/pdf 11938 508 60 𝐸𝐸�𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸���� οΏ½ 𝛼𝛼^οΏ½ οΏ½ 𝛽𝛽^οΏ½ βˆ— 𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅�� (3) Here, 𝐸𝐸�𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸���� refers to the predicted earnings of firm i, given the accounting function of i and return of firm i in quarter t. Also, 𝐸𝐸�𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸���� refers to the predicted earnings of firm i, given the firm j’s accounting function and return of firm i in quarter t. 𝐸𝐸�𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸���� οΏ½ 𝛼𝛼^οΏ½ οΏ½ 𝛽𝛽^οΏ½ βˆ— 𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅�� (3) Here, 𝐸𝐸�𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸���� refers to the predicted earnings of firm i, given the accounting function of i and return of firm i in quarter t. Also, 𝐸𝐸�𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸���� refers to the predicted earnings of firm i, given the firm j’s accounting function and return of firm i in quarter t. cache/cjfa-57636.pdf txt/cjfa-57636.txt