Although existing literature documents the negative impacts of ethnic diversity on charitable giving, whether and how religious diversity affect giving behaviors remain vague. Combing the religious diversity index and a nationwide survey in China, our analysis suggests that religious diversity...

As the COVID-19 pandemic restrictions slow down and employees return to their offices, they bring reshaped expectations. Hence, the discussions on optimal workplaces and issues of diversity and inclusion have peaked. Previous research has shown that employees and companies benefit from positive...

We examine whether board gender diversity promotes high-quality non-GAAP disclosures. Specifically, we use two recently-developed measures that capture key characteristics of financial reporting quality, namely consistency and comparability in non-GAAP reporting. We find that gender-diverse...

This study examines the relationship between board gender diversity and the tendency of firms to incorporate ESG metrics in performance-based compensation. We find that firms with female directors are more likely to shape their executive remuneration plans to be more ESG-oriented. The positive...