Search Results - subject:"Female directors"

Do all female directors have the same impact on corporate social responsibility? : the role of their political connection

Wang, Yu; Ma, Jie; Wang, Tienan - In: Asia Pacific journal of management 40 (2023) 3, pp. 1047-1074

Persistent link: https://www.econbiz.de/10014391902

Does the gender of board members influence the choice of sustainability report format of listed firms? : empirical evidence from India

Mintah Oware, Kofi; Amoako, Gilbert Kwabena; Halidu, … - In: Managerial finance 49 (2023) 3, pp. 492-511

Persistent link: https://www.econbiz.de/10014227223

Financial Fraud, Independent Female Directors and CEO Power

Yami, Nafisah; Poletti-Hughes, Jannine - In: Journal of Risk and Financial Management 15 (2022) 12, pp. 1-24

This paper investigates the effect of female directors on financial fraud, focusing on the role of independent female … independent female directors have a negative and significant influence on financial fraud, which is enhanced by their experience … and financial expertise. The positive effect is also significant for those female directors that are members of the audit …

Persistent link: https://www.econbiz.de/10014332731

Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA

Anh, Le Huu Tuan; Khuong, Nguyen Vinh - In: Cogent Business & Management 9 (2022) 1, pp. 1-26

The study explores the relationship between gender diversity board (GDB) and earnings management (EM) with state-ownership (SOE) and firm growth as moderating factors. Based on the data of 404 Vietnamese listed firms in 2015-2019, the feasible generalized least squares (FGLS) method and further...

Persistent link: https://www.econbiz.de/10014505581

Attributes of female directors and accruals-based earnings management

Elzahar, Hany; Zalata, Alaa; Hassaan, Marwa - In: Cogent Business & Management 9 (2022) 1, pp. 1-18

Based on the notion that female directors are superior in monitoring and informed by a theoretical framework that draws … directorships have a positive impact on female directors monitoring competency. This finding is auxiliary supported by the further … analysis considering the impact of the Sarbanes-Oxley act on the association between monitoring female directors' attributes …

Persistent link: https://www.econbiz.de/10014505657

How does firm ownership concentration and female directors influence tax haven foreign direct investment? : evidence from Asia-Pacific and OECD countries

Ahmed, Ali; Temouri, Yama; Jones, Chris; Pereira, Vijay - In: Asia Pacific business review 28 (2022) 2, pp. 235-259

Persistent link: https://www.econbiz.de/10012821759

Gender diversity and earnings management : the case of female directors with financial background

Zalata, Alaa Mansour; Ntim, Collins G.; Alsohagy, … - In: Review of quantitative finance and accounting 58 (2022) 1, pp. 101-136

Persistent link: https://www.econbiz.de/10012796124

Earnings management and annual report readability : the moderating effect of female directors

Shauki, Elvia R.; Oktavini, Eva - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-11

bad signal. Moreover, the moderating effect of female directors was not proven. This implies that female directors in … female directors, which was relatively small. …

Persistent link: https://www.econbiz.de/10013368445

Academics in the boardroom : the effect of a gender quota regulation

De Vincentiis, Paola; Oggero, Noemi - In: Journal of financial management, markets and institutions 10 (2022) 2, pp. 1-14

Persistent link: https://www.econbiz.de/10014279109

Financial Fraud, Independent Female Directors and CEO Power

Yami, Nafisah; Poletti-Hughes, Jannine - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-24

Persistent link: https://www.econbiz.de/10014284387