DeBoskey, D.G.; Luo, Yan; Wang, Jeff - In: Asian Review of Accounting 26 (2018) 4, pp. 444-463
Purpose: The purpose of this paper is to examine the influence of board gender diversity on the transparency of corporate political disclosure (CPD). Design/methodology/approach: Two empirical proxies, CPD transparency and policy transparency, are constructed from a data set jointly produced by...