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We examine the association between board gender diversity and corporate dividend payout. Our results suggest that … although board gender diversity impacts positively on dividend payments, this is only conspicuous in widely held firms. However …, when ownership concentration is high, board gender diversity reduces dividend payments. We demonstrate that women directors …
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Purpose: This paper examines the extent to which corporate board characteristics influence the level of dividend pay … dividend pay-out. Audit committee size and board size have a positive association with the level of dividend pay-out, whilst … dividend pay-out. By contrast, the findings suggest that board independence and CEO role duality do not have any significant …
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This study investigates the extent to which South African listed corporations voluntarily disclose information on black economic empowerment (BEE) in their annual and sustainability reports using a sample of 75 listed corporations from 2003 to 2009. BEE is a form of socio-economic affirmative...
Persistent link: https://www.econbiz.de/10013102588
Purpose – This paper investigates as to whether post-Apartheid South African (SA) listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices and, if so, the major factors that influence such voluntary CG disclosure...
Persistent link: https://www.econbiz.de/10013091938
Manuscript Type: Empirical.Research Question/Issue: South Africa (SA) has pursued a distinctive corporate governance (CG) disclosure policy reforms in the form of the King Reports, which require firms to comprehensively disclose a set of recommended good CG practices on both shareholders and...
Persistent link: https://www.econbiz.de/10013066975