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This study examines the impact of board gender diversity on financial misconduct. The findings suggest firms with … gender-diverse boards commit fewer financial reporting mistakes and engage in less fraud. The findings hold after accounting … diminish at higher levels of gender diversity, indicating that impact of gender diversity on decreasing the likelihood of …
Persistent link: https://www.econbiz.de/10011646427
become not only an ethical business case but also a public pressure to improve this gender imbalance. While there is some … practical evidence to suggest that gender-diverse corporate boards have a positive impact on performance, the results from … relationship between board gender diversity and firm performance from a dynamic perspective through using quantile regression. This …
Persistent link: https://www.econbiz.de/10010860487
meetings. We also show that the positive relationship between corporate performance measures and gender diversity documented by … previous studies is not robust to attempts to address the endogeneity of diversity. Instead, the average effect of gender … with greater shareholder rights. In firms with weaker shareholder rights, gender diversity has positive effects. Our …
Persistent link: https://www.econbiz.de/10005045200
We formulate theory and set forth a first-ever empirical analysis of the impact of board of director gender diversity …, we show that the market response to fraud from a more gender-diverse board is significantly less pronounced. Third, we …
Persistent link: https://www.econbiz.de/10013065350
We formulate theory on the effect of board of director gender diversity on the broad spectrum of securities fraud and … generate three main insights. First, based on ethicality, risk aversion, and diversity, we hypothesize that gender diversity on … response to fraud from a more gender-diverse board is significantly less pronounced. Third, we hypothesize that women are more …
Persistent link: https://www.econbiz.de/10013028455
We study the consequences of gender representation on board work in listed firms in five Nordic countries. Using survey … data on chairmen perceptions, we contribute to the literature on gender diversity in boards by providing an inside view. We … asked to rate various groups of board members. When analyzing the grading of various aspects of board work, and controlling …
Persistent link: https://www.econbiz.de/10013112093
Around the world, policy makers are mandating gender quotas for boards of publicly-traded firms. Since the benefits and …. Using data on mandatory announcements of new director appointments, we find that the gender of directors appears to be value … workplace practices in place to promote workplace equality appear to benefit the most from boardroom gender diversity. This …
Persistent link: https://www.econbiz.de/10013113647
about gender differences in the boardroom. If women must be like men to break the glass ceiling, we might expect gender … systematically in their core values and risk attitudes, but in ways that differ from gender differences in the general population …
Persistent link: https://www.econbiz.de/10013113854
Al-Shaer and Harakeh (2020) and Lopatta et al. (2020) study different aspects of the relationship between board gender … board gender diversity and gender research in accounting more generally. We conclude with some suggestions for future …
Persistent link: https://www.econbiz.de/10012831720
We examine the introduction of a gender quota law in Germany, mandating a minimum 30% of the underrepresented gender on …
Persistent link: https://www.econbiz.de/10012866157