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Gender diversity in the boardroom and corporate cash holdings : the moderating effect of investor protection

Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Gupta, … - In: Risks : open access journal 10 (2022) 3, pp. 1-18

This paper investigates whether gender diversity in the boardroom is associated with corporate cash holdings and … whether investor protection moderates the effect of corporate board gender diversity on corporate cash holdings. Using 20 …,750 firm-year observations from 33 countries, our analyses show that firms with high levels of corporate board gender diversity …

Persistent link: https://www.econbiz.de/10013161516

Legal and cultural factors as catalysts for promoting women in the boardroom

Cabeza-García, Laura; Brio, Esther B. del; Rueda, Carlos - In: Business research quarterly : BRQ 22 (2019) 1, pp. 56-67

mechanisms and cultural dimensions are more efficient in achieving boardroom gender equality. We have highlighted the impact of … regulation by distinguishing between those countries that have passed positive laws imposing gender quotas in the boardroom and … among countries and tested the validity of Hofstede's cultural factors in impacting on gender quotas. The emerging picture …

Persistent link: https://www.econbiz.de/10011972790

Boardroom dynamics : the power of board composition and gender diversity in shaping capital structure

Yakubu, Ibrahim Nandom; Oumarou, Seydou - In: Cogent business & management 10 (2023) 2, pp. 1-19

This study investigates the impact of board composition and gender diversity on capital structure using a dataset … bring valuable expertise and perspectives to firms' capital structure decisions. Surprisingly, the study reveals that gender … diversity on boards exerts a significant positive impact on leverage, supporting resource dependency theory, as gender …

Persistent link: https://www.econbiz.de/10014503305

Corporate governance mechanisms and earnings management : the moderating role of female directors

Mensah, Emmanuel; Boachie, Christopher - In: Cogent business & management 10 (2023) 1, pp. 1-20

The current study investigates how board gender diversity moderates the relationship between corporate governance … observations. Panel data models are used in the analyses. The study finds that, board gender diversity matters and significantly … board gender diversity. The current study is the first African multi-cross-country study to introduce gender diversity as a …

Persistent link: https://www.econbiz.de/10014460810

The effect of board links, audit partner tenure, and related party transactions on misstatements : evidence from Chile

Mahenthiran, Sakthiharan; Palavecinos, Berta Silva; … - In: International Journal of Financial Studies : open … 8 (2020) 4/78, pp. 1-21

Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon. Chile’s corporate governance regulations are considered exemplars for...

Persistent link: https://www.econbiz.de/10012422499

Do publicly listed insurance firms in Saudi Arabia have strong corporate governance?

Al-Faryan, Mamdouh Abdulaziz Saleh; Alokla, Jassem - In: Economies : open access journal 11 (2023) 1, pp. 1-41

Saudi Arabia has now opened its markets to foreign investors in line with its strategy to diversify its economy. However, investors need to feel confident that Saudi enterprises are being monitored and regulated appropriately. This study identifies the impact of improvements in Saudi corporate...

Persistent link: https://www.econbiz.de/10013500675

Can independent directors improve the quality of earnings? : evidence from Taiwan

Lee, Yung-chuan - In: Advances in management & applied economics 3 (2013) 3, pp. 45-66

This study investigated companies publicly listed in Taiwan from 2002 to 2010 to examine whether independent directors improve the quality of earnings and analyzed whether the control rights of a controlling shareholder mitigate the impact of independent directors on earnings quality. Empirical...

Persistent link: https://www.econbiz.de/10009756864

Board meetings and bank performance in Africa

Kyei, Simms Mensah; Werner, Katarzyna; Appiah, Kingsley … - In: Cogent business & management 9 (2022) 1, pp. 1-16

This study examines the relationship between a board meeting and banks performance in Africa. This paper provides insight on this question after taking into account the endogeneity of the relationship between board meetings and performance. Specifically, we use the GMM technique and a sample of...

Persistent link: https://www.econbiz.de/10014420544

Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam

Nguyen Thi Xuan Hong; Pham Huyen Thu; Dao Thi Nhung; … - In: Cogent business & management 9 (2022) 1, pp. 1-12

Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports. The research uses quantitative methods to test...

Persistent link: https://www.econbiz.de/10014444227

Directors' compensation : what really matters?

Acero, Isabel; Alcalde, Nuria - In: Journal of business economics and management 21 (2020) 1, pp. 180-199

In the current scenario of increasing social inequality, the debate over the compensation received by directors and executives of large listed companies, and its justification, has intensified. Drawing on Agency Theory and Human Capital Theory, a multilevel analytical technique is used in this...

Persistent link: https://www.econbiz.de/10012176202