The question of whether females tend to act more ethically or risk-averse compared to males is an interesting ethical puzzle. Using a large sample of US firms over the 1992–2014 period, we investigate the effect that the gender of a chief executive officer has on earnings management using classification shifting. We find that the pre-Sarbanes–Oxley Act period was characterized by high levels of classification shifting by both female and male CEOs, but the magnitude of such practices is, surprisingly, significantly higher (...) in firms with female CEOs than in those with male CEOs. By contrast, our results suggest that following the passage of the punitive SOX Act, classification shifting by female CEOs declined significantly, whilst it remained pervasive in firms with male CEOs. This suggests that the observable differences in financial reporting behavior between male and female CEOs seem to be because female CEOs are more risk-averse, but not necessarily more ethically sensitive than their male counterparts are. The central tenets of our findings remain unchanged after several additional checks, including controlling for alternative earnings management techniques, corporate governance mechanisms, CEO and chief financial officer characteristics and propensity score-matching. (shrink)

The aim of this paper is to evaluate the critical success factors and investigate the benefits that might be gained once implementing Electronic Customer Relationship Management at HEI from employee perspective. The study conducted at Al Quds Open University in Palestine and data collected from (300) employee through a questionnaire which consist of four variables. A number of statistical tools were intended for hypotheses testing and data analysis, including Spearman correlation coefficient for Validity, reliability correlation using Cronbach’s alpha, and Frequency (...) and Descriptive analysis. The overall findings of the current study show that all the features were important for staff and it was critical success factors, at the same time, websites were providing all the features discussed by the theory whereas staff showed their willingness to use those features if provided. It is also discovered that implementing Electronic Customer Relationship Management can cause staff retention, were provided efficiently and needed to be improved. Research limitations: The survey findings were based on QOU employee in Palestine, UAE and KSA branches not included in the study. (shrink)