The Effect of CEO Gender on Conditional Conservation and Unconditional With an Emphasis on Business and Financial Risk

The aim of this is study it investigate the relationship between CEO gender with regards to risk aversion and women moral sensitivity conditional and unconditional conversation. To investigation the relation, the number of 132 companies during 2011 to 2015 were selected. Data analysis using panel data and is performed using a fixed effects model. In order to measure conditional and non-conditional conservatism, Ahmad and Dolman's model (2007) was inspired by Giwiel and Hayen (2000) and then the effect of Managers gender on conditional and non-conservative conservatism was investigated. The results showed that female senior managers in compared with men with higher conditional conversation, the result indicates that women than men reporting bad news faster. However, a significant relationship was observed between women senior managers and unconditional conservatism. As well as between women senior managers and conditional conservatism in the face of business risk significant positive relationship, therefore, there is no to express an opinion regarding the acceptance or rejection significant relationship between women senior managers and conditional conversation. But relationship women senior managers and conservatism in the face of financial risk and business risk in model of conditional conservatism no significant relationship was observed. Also between women senior managers and conditional and unconditional conservatism was no significant relationship in the face of sensitive companysize, the result was contrary to theoretical expectations.