Results 11 to 20 of about 405,311 (310)

The Effect of Female Directors on ESG Practice: Evidence from China

open access: yesInternational Journal of Financial Studies, 2023
This paper empirically examines the impact of female directors on corporate ESG disclosure scores based on upper echelons theory and women’s ethics of care theory by conducting a multiple regression analysis on 8193 observations of Chinese listed ...
Hongyu Peng, Tirapot Chandarasupsang
doaj   +1 more source

Impactful Female Directors and Earnings Management: The Moderating Effect of Ownership Concentration

open access: yesAdministrative Sciences, 2023
The aim of this study was to examine the moderating effect of ownership concentration (OC) on the relationship between impactful female directors and earnings management (EM). The study concentrated on firms with the lowest positive earnings, measured by
Mujeeb Saif Mohsen Al-Absy
doaj   +1 more source

Gender diversity as a CSR tool and financial performance in China

open access: yesCogent Business & Management, 2023
We utilize stakeholder, critical mass, and upper-echelon theories to investigate the effect of female representation on boards as corporate social responsibility (CSR) practices and firm performance of A-share listed companies in China.
Chibuzo Amadi   +4 more
doaj   +1 more source

Enigmatic Role of Female Directors on Boards towards Corporate Performance. An Empirical Study

open access: yesJournal of Business and Social Review in Emerging Economies, 2021
Purpose: The presence of female members on boards is quite enigmatic. Almost every academic author argues that female directors’ contribution in the board room is positive and significant, and their presence, improves organizational performance.
Areeba Khan, Sohail Saeed
doaj   +1 more source

Attributes of female directors and accruals-based earnings management

open access: yesCogent Business & Management, 2022
Based on the notion that female directors are superior in monitoring and informed by a theoretical framework that draws insights from agency, resource dependence, and upper echelon theories, this study investigates the impact of female monitoring ...
Hany Elzahar, Alaa Zalata, Marwa Hassaan
doaj   +1 more source

Do boards practice what they preach on nonfinancial disclosure? Evidence from China on corporate water information disclosures

open access: yesChina Accounting and Finance Review, 2023
This study aims to examine whether and how gender diversity on corporate boards is associated with voluntary nonfinancial disclosures, particularly water disclosures.
Chengyun Liu, Kun Su, Miaomiao Zhang
doaj   +1 more source

The dynamic relationship between bank risk and corporate governance in Africa

open access: yesCogent Business & Management, 2022
This paper investigates the nexus between corporate governance and bank risk in Africa using annual data of 635 banks from 48 countries for the period 2000 to 2019 in a panel GMM approach.
Simms Mensah Kyei   +2 more
doaj   +1 more source

Female directors in the boardroom and intellectual capital performance: Does the “critical mass” matter?

open access: yesFinancial Innovation, 2023
This research aims to investigate the influence of female directors on Intellectual Capital Performance (ICP) using a sample of manufacturing-listed companies in China.
Hafiz Mustansar Javaid   +2 more
doaj   +1 more source

Female directorship on boards and corporate sustainability policies: Their effect on sustainable development [PDF]

open access: yes, 2019
We aim to explore whether board gender diversity, specifically women institutional directors, improves the sustainability development and stakeholder engagement of listed firms by affecting corporate social responsibility (CSR) policies.
López Zamora, Blanca   +2 more
core   +2 more sources

Application of BP Neural Network and Fixed Effect in the Relationship between CSR and Female Directors

open access: yesJournal of Mathematics, 2022
This study is to illustrate the two-way influencing mechanism of female directors’ gender and corporate social responsibility (CSR) of China’s listed companies.
Wenwen Lyu, Ya Gao, Zarina Abdul Salam
doaj   +1 more source

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