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The influence of the characteristics of the national business system in the disclosure of gender-related corporate social responsibility practices
Oliveira, Marcelle Colares; Júnior, Manuel Salgueiro … - In: Administrative Sciences 8 (2018) 2, pp. 1-17
We analysed the influence of the characteristics of national business systems on the disclosure of gender …'s Empowerment Principles. The highest level of disclosure was related to the establishment of high-level corporate leadership for … towards femininity' have a negative influence on the disclosure of gender-related practices; in addition, the country's level …
Persistent link: https://www.econbiz.de/10012611970
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Investment in corporate social responsibility, disclosure practices, and financial performance of banks in Nigeria
Oyewumi, Obafemi R.; Ogunmeru, Oluwabunmi A.; Oboh, … - In: Future Business Journal 4 (2018) 2, pp. 195-205
responsibility (CSR) investment and disclosure on corporate financial performance. The results from the Wallace and Hussain estimator … of component variances (a two-way random and fixed effects panel) suggest that CSR investment without due disclosure …
Persistent link: https://www.econbiz.de/10012664298
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Does corporate social responsibility affect earnings management? Evidence from the Indonesian banking industry
Prabowo, Ronny; Arnita, Vina; Wibawa, Anas - In: Verslas: Teorija ir praktika / Business: Theory and Practice 20 (2019), pp. 372-378
This paper aims at examining the effect of corporate social responsibility on earnings management in the Indonesian banking industry. Using Indonesian publicly listed banking firms in the years of 2013-2015 as the sample, we generate 94 firmyear observations as the final sample. The results show...
Persistent link: https://www.econbiz.de/10012703555
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Gender quotas on boards of directors
Smith, Nina - In: IZA World of Labor (2014)
Arguments for increasing gender diversity on boards of directors range from ensuring equal opportunity to improving firm performance, but the empirical results are mixed and often negative. Current research does not justify gender quotas on grounds of economic efficiency. Furthermore, in most...
Persistent link: https://www.econbiz.de/10011404830
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Financial sector: Share of women on corporate boards increases slightly but men still call the shots
Holst, Elke; Kirsch, Anja - In: DIW Economic Bulletin 6 (2016) 3, pp. 27-38
In 2015, the share of women in the top decision-making bodies of the financial sector increased once again but men remain in the overwhelming majority and thus continue to call the shots. At the end of 2015, women made up just under eight percent of executive board members of the 100 largest...
Persistent link: https://www.econbiz.de/10011416981
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Corporate boards of large companies: More momentum needed for gender parity
Holst, Elke; Kirsch, Anja - In: DIW Economic Bulletin 6 (2016) 3, pp. 13-25
Germany's large corporations still have a long way to go before achieving balanced representation of men and women on their boards. At the end of 2015, the share of women on the executive boards of the top 200 companies in Germany was a good six percent, an increase of less than one percentage...
Persistent link: https://www.econbiz.de/10011416982
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Spitzengremien großer Unternehmen: Mehr Schubkraft für eine ausgewogene Repräsentation von Frauen und Männern nötig
Holst, Elke; Kirsch, Anja - In: DIW Wochenbericht 83 (2016) 2, pp. 31-44
Eine ausgewogene Repräsentation von Männern und Frauen in den Spitzengremien großer Unternehmen in Deutschland bleibt in weiter Ferne. In den Vorständen der 200 umsatzstärksten Unternehmen lag der Frauenanteil Ende vergangenen Jahres bei gut sechs Prozent - ein Anstieg von weniger als einem...
Persistent link: https://www.econbiz.de/10011417308
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Finanzsektor: Frauenanteile in Spitzengremien nehmen etwas zu - Männer geben den Ton an
Holst, Elke; Kirsch, Anja - In: DIW Wochenbericht 83 (2016) 2, pp. 46-57
Der Anteil von Frauen in Spitzengremien im Finanzsektor hat im Jahr 2015 erneut zugenommen, Männer geben aber mit überwältigender Mehrheit den Ton an. In den 100 größten Banken in Deutschland lag der Frauenanteil in Vorständen Ende 2015 bei knapp acht Prozent und in den 59 größten...
Persistent link: https://www.econbiz.de/10011417317
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Financial sector: Banks fall behind and now have a lower proportion of women on executive and advisory boards than insurance companies
Holst, Elke; Wrohlich, Katharina - In: DIW Economic Bulletin 7 (2017) 1/2, pp. 16-28
Women are still in the clear minority among the financial sector's top decision-making bodies. According to DIW Berlin's Women Executives Barometer, at the end of 2016, 21 percent of the supervisory and administrative board members of the 100 largest banks were female. The number has stagnated...
Persistent link: https://www.econbiz.de/10011594588
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Top decision-making bodies in large companies: Gender quota shows initial impact on supervisory boards executive board remains a male bastion
Holst, Elke; Wrohlich, Katharina - In: DIW Economic Bulletin 7 (2017) 1/2, pp. 3-15
The gender quota for supervisory boards that has been mandatory since January 2016 has shown an initial impact. According to DIW Berlin's Women Executives Barometer, at the end of 2016, there were more women on the supervisory boards of the 106 companies subject to the statutory quota than one...
Persistent link: https://www.econbiz.de/10011594589