Using a large firm-level dataset from the World Bank Business Enterprise Surveys over the period 2006---2019, we conduct a country-by-country analysis to better understand the countries driving the contentious finance-gender gap. Our results show that the finance-gender gap is only significant...

We explore whether firms that are vulnerable to takeovers pre-emptively manage earnings in anticipation of such events. We find a positive relationship between firms’ vulnerability to takeovers and their propensity to manage earnings, mainly through the manipulation of real activities. We...