Girls, girls, girls.

At the risk of setting off a corporate war between the sexes, I feel compelled to report the findings of a new study that shows women are more trustworthy than men in reporting companies’ financial results.

Come to think of it, the findings are in line with the general impression I’ve gotten that the distaff sex is better than its counterpart at financial regulation.

After all, current and former financial cops like Sheila Bair, Mary Schapiro, Elizabeth Warren and Brooksley Born have all been stronger exponents of probity and rectitude here than any of the males that have occupied their roles or similar ones at or around the same time.

. . .

The researchers, Abhijit Barua, Lewis F. Davidson and Dasaratha V. Rama of Florida International University and Sheela Thiruvadi of Morgan State University, concluded that companies with female CFOs have “a higher quality of accruals.”

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