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María-Jose García-López, Maria Rosario Pacheco-Olivares and Hamid Hamoudi
Applying a mixed theoretical approach, this paper addresses the causal relationship between the presence of women on steering committees (SC) and in senior management positions and the firm?s stock return, measured through the price?earnings ratio (P/E)....
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Hongyu Peng and Tirapot Chandarasupsang
This paper empirically examines the impact of female directors on corporate ESG disclosure scores based on upper echelons theory and women?s ethics of care theory by conducting a multiple regression analysis on 8193 observations of Chinese listed compani...
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Gerel Ochir, Munkhtsengel Baatar, Myagmarsuren Sanjaa and Helen Williams
Mongolian women enjoy equal rights and actively participate in various sectors of the national economy, including the mineral and mining industry. The Mongolian University of Science and Technology (MUST), the largest university in Mongolia, plays a cruc...
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Elvia R. Shauki and Eva Oktavini
The purpose of this study is to examine the influence of earnings management on the readability of annual reports while also examining the moderating role of a female director. In particular, the readability of a company?s annual report will be seen from...
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Elisabete Vieira, Mara Madaleno and Júlio Lobão
Gender diversity in management has become of increased interest to academics and researchers in the last decades since women and men have different personal and psychological characteristics that affect their decision-making process in management actions...
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Belicia Viola,Josephine Aryanto,Nany Chandra Marsetio,Retno Yuliati
Pág. 255 - 272
This study examines how board characteristics (gender, education, and age) and board size can impact corporate risk disclosure (CRD) in quantity and coverage. This research differs from previous studies because we use the newest COSO framework (2017) to ...
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Cristina Gaio and Tiago Cruz Gonçalves
Corporate Social Responsibility (CSR) has progressively assumed a strategic role in corporate business. In this sense, the board of directors (Board) assumes a preponderant role, since they make decisions about business strategy. One considerably debated...
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Mary Jane Lenard,E. Anne York,Bing Yu
Pág. 60 - 66
The board of trustees of a postsecondary educational institution has a similar role to a corporate board of directors. Trustees must represent stakeholder interests, have a role in governance, and are responsible for the continued financial success...
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Hassan Bashir Ibrahim, Caren Ouma, Jeremiah N. Koshal
Pág. 274 - 285
The aim of this study was to examine the effect of gender diversity on the financial performance of insurance firms in Kenya. The study analyzed data from the 55 insurance firms licensed by the Insurance Regularity Authority (IRA) in Kenya. Gender divers...
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Zuriawati Zakaria, Noorfaiz Purhanudin, Ahmad Nazri Wahidudin
Pág. 38 - 50
This study uses a sample of 119 commercial banks in Asia (specifically China, Philippine, Indonesia, Japan, Malaysia and Thailand) to test the impact of board governance on the bank performance. The result reported based on OLS and within estimators. In ...
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