Board gender diversity and corporate environmental performance: The moderating role of family and dual‐class majority ownership structures

2020 ◽  
Vol 29 (3) ◽  
pp. 1127-1144 ◽  
Author(s):  
James J. Cordeiro ◽  
Giorgia Profumo ◽  
Ilaria Tutore
Keyword(s):  
Environmental Performance ◽  
Gender Diversity ◽  
Corporate Environmental Performance ◽  
Ownership Structures ◽  
Board Gender Diversity ◽  
Dual Class ◽  
Moderating Role

scholarly journals The moderating role of board gender diversity between power-based corporate governance and tax aggressiveness

2021 ◽  
Vol 10 (2) ◽  
pp. 104-147
Author(s):  
Farzan Yahya ◽  
Abdul Manan ◽  
Muhammad Wasim Jan Khan ◽  
Muhammad Sadiq Hashmi
Keyword(s):  
Corporate Governance ◽  
Gender Diversity ◽  
Tax Avoidance ◽  
Ceo Power ◽  
Tax Aggressiveness ◽  
Concentrated Ownership ◽  
Board Gender Diversity ◽  
The Relationship ◽  
Moderating Role

The purpose of this study is to explore the moderating effect of board gender diversity on the relationship between power-based corporate governance (CEO power and concentrated ownership) and tax aggressiveness. The sample of this study is based on 2,071 firm-year observations over the period 2010 to 2018. We employed two-step GMM estimations to account for endogeneity and other statistical biases. The results show that CEO power increases the likelihood of tax aggressiveness while the link between the large controlling shareholders and tax-avoidance activities is not statistically significant. Lastly, the findings suggest that powerful CEOs manipulate female directors to promote tax aggressiveness behavior. 

Boardroom gender diversity and corporate environmental performance: a multi-theoretical perspective in the MENA region

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ayman Issa ◽  
Mohammad A. A. Zaid
Keyword(s):  
Panel Data ◽  
Least Squares ◽  
Environmental Performance ◽  
Theoretical Perspective ◽  
Gender Diversity ◽  
Ordinary Least Squares ◽  
Corporate Environmental Performance ◽  
Content Type ◽  
Cross Country ◽  
Board Gender Diversity

Purpose Drawing on the multi-theoretical perspective, the primary purpose of this paper is to empirically investigate the inextricably entwined nexus between board gender diversity and corporate environmental performance within cross-country context. Design/methodology/approach Multiple regression analysis on a cross-country panel data analysis was used. Further, the authors applied static panel data estimator ordinary least squares (OLS) as a baseline model with different proxies of gender diversity. In addition, to control for the potential endogeneity problem and providing robust findings, the authors run two-stage least squares (2SLS) and lagged independent variables. Findings The findings clearly unveiled that corporate environmental performance is positively and significantly affected by the level of gender diversity on board. This inextricable and intimate nexus is vastly attributed to the argument that female directors show greater concerns for eco-friendly activities. Practical implications The findings of this study provide useful and fruitful insights for regulatory parties and policymakers to mandate gender quota in electing boardroom members to ameliorate corporate environmental performance. Originality/value To the best of the authors’ knowledge, most of the prior studies have not yet provided a multi-theoretical analysis of the effect of board gender diversity on environmental performance. Thereby, this study handled this contemporary gap and went beyond the narrow perspectives by diving deep with cross-country analysis.

scholarly journals Women on bank boards and risk-taking: A cross-countries analysis on the moderating role of masculinity

2020 ◽  
Vol 17 (3) ◽  
pp. 71-83 ◽  
Author(s):  
Carmen Gallucci ◽  
Rosalia Santulli ◽  
Riccardo Tipaldi
Keyword(s):  
Gender Diversity ◽  
Cultural Dimension ◽  
Women Directors ◽  
Negative Effects ◽  
Country Level ◽  
Board Gender Diversity ◽  
Ideal Worker ◽  
Moderating Role ◽  
The Ideal

This study examines the effects of board gender diversity on a bank’s risk by applying a moderate multiple regression analysis on a dataset covering the years 2008-2017 and comprising 110 banks from Germany, Italy, Spain, and Switzerland. Masculinity, a country-level cultural dimension incorporating the behavioural expectations surrounding men and women in a society, is used as a moderator. Results suggest that high country-level masculinity stresses the risk-aversion of a bank’s women directors, therefore compromising financial performance. To mitigate the negative effects of high country-level masculinity, this paper provides several suggestions. First, banks should change their stereotypical depiction of the “ideal worker”. Second, banks should question the cultural motives underpinning the entrance of women directors in the “boy’s club”. Last, banks should create a more egalitarian workplace where the distribution of rewards does not strengthen the privileges of the established elites.

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