Robert L. Webster
Ouachita Baptist University
T. Selwyn Ellis
Louisiana Tech University
Barry J. Bryan
Ouachita Baptist University
Abstract: This gender based research examines if male and female financial analysts using comparative financial reports assess the financial condition of the firm differently. Additionally, the research investigates if the professed self-confidence of male and female analysts performing the financial analysis differs. One hundred and three professional financial analysts responded to a mailed survey inviting the assessment of a business firm based upon multi-year financial statements provided in the mailing. The analysts assessed the financial condition of the firm in six areas and also reported their self-confidence in their assessments in each area. Results of multivariate testing indicated that assessments of male and female analysts were not significantly different. The expressions of self-confidence in assessments, however, showed male analysts professed significantly higher levels of self-confidence than did female analysts. The findings were in agreement with the preponderance of the phychological literature in other fields of study.
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