Gender Diversity on European Banks' Board of Directors: Traces of Discrimination

2009 ◽  
Author(s):  
Ruth Mateos de Cabo ◽  
Ricardo Gimeno ◽  
Maria J. Nieto
Keyword(s):  
Board Of Directors ◽  
Gender Diversity ◽  
European Banks

Women representation on boards: a South African perspective

2016 ◽  
Vol 24 (2) ◽  
pp. 211-225 ◽  
Author(s):  
Gizelle Willows ◽  
Megan van der Linde
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Boards Of Directors ◽  
Critical Mass ◽  
Gender Diversity ◽  
Current Status ◽  
Company Performance ◽  
Content Type ◽  
The Board Of Directors

Purpose By looking at both theoretical and empirical findings, this study aims to investigate whether gender diversity results in improved corporate governance and financial performance for companies. Design/methodology/approach An analysis of the board composition of the Johannesburg Securities Exchange Top 40 companies as at 30 June 2013 and a comparison of the financial performance of the company were conducted. Findings Female directors were found to make up, on average, 18.78 per cent of the board of directors, with the majority of these women being in non-executive positions. Women representation appears to influence company performance positively when using accounting-based measures of performance (such as return on assets and return on equity), but negatively when using market-based measures (such as Tobin’s Q). The critical mass concept is also assessed and is found to have a positive effect. Originality/value These findings are of relevance to the boards of directors adhering to corporate governance requirements by challenging the role of women on the board of directors, as well as that of investors and those in practice, to understand the current status of women representation.

scholarly journals Women in Board of Directors and Real Earnings Management: Accretive Share Buyback in Malaysia

2017 ◽  
Vol 9 (2) ◽  
pp. 48
Author(s):  
Abdulsalam Saad Alquhaif ◽  
Rohaida Abdul Latif ◽  
Sitraselvi Chandren
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Gender Diversity ◽  
Real Earnings Management ◽  
Independent Directors ◽  
Women Directors ◽  
Corporate Board ◽  
Corporate World

Gender diversity of boards and reporting of earnings are two most debated issues in the corporate world. In this context, the paper explores how the presence of women directors on the corporate board influence real earnings management through accretive buyback programs. Using a sample of 601 firms’ observations that engage in accretive share buyback from 2010-2015, the findings reveal that existence of women directors on the board is associated with less engagement in accretive share buyback activities. We further find that firms with a higher number of independent directors are less likely to practice real earnings management through accretive buyback programs. Our paper contributes to the debate on gender diversity on boards and its influence on the utilisation of accretive buyback programs as a tool to real earnings management.

scholarly journals BOARD GENDER DIVERSITY AND ITS IMPACT ON FIRM VALUE AND FINANCIAL RISK

2019 ◽  
Vol 9 (3) ◽  
pp. 407
Author(s):  
Yunia Panjaitan
Keyword(s):  
Board Of Directors ◽  
Firm Value ◽  
Financial Risk ◽  
Positive Impact ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Multiple Linear Regression Model ◽  
Manufacturing Companies ◽  
Board Gender Diversity ◽  
The Impact

One of the things that can be done to maximize firm value is by having a board of directors with diverse characteristics. Gender diversity in the firm’s board of directors can bring a positive impact to the firm. Females are generally more risk-averse than males, and this could lead to a lower risk that must be borne by the firm. This study is conducted to investigate the impact of Board Gender Diversity to firm’s value and financial risk. Using 51 manufacturing companies listed in the Indonesia Stock Exchange from year 2016 to 2017, data was analyzed with the multiple linear regression model for panel data. The findings suggest that the presence of female directors has a positive and significant effect to firm’s value, and a negative but not significant effect to firm’s financial risk

scholarly journals Editorial: New research perspectives in the field of governance and regulation

2020 ◽  
Vol 9 (4) ◽  
pp. 4-6
Author(s):  
Andrea Sacco Ginevri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Gender Diversity ◽  
Editorial Team ◽  
Research Perspectives ◽  
The World ◽  
New Research ◽  
Corporate Social ◽  
Different Parts

The editorial team is proud to present a new Issue of the Journal of Governance and Regulation. In particular, the latest 2020 Issue 4 of Volume 9 hosts contributions of various authors from different parts of the world who focus on several interesting topics in the field of governance and regulation, including corporate social responsibility, digitization opportunities, gender diversity, labour and tax-related issues, as well as on the characteristics and composition of banks’ board of directors.

scholarly journals Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals

2019 ◽  
Vol 8 (2) ◽  
pp. 89
Author(s):  
Dessy Noor Farida
Keyword(s):  
Board Of Directors ◽  
Quantitative Research ◽  
Human Life ◽  
Public Awareness ◽  
Gender Diversity ◽  
Ecological Crisis ◽  
Representation Of Women ◽  
The Board Of Directors ◽  
Development Goals

Public awareness of the environment will be increasingly damaged due to industrial activities of large companies, making the community need information about the extent to which the company is responsible for the damage. This ecological crisis is driving concern from various countries in the world by formulating a Sustainability Development Goals that are expected to improve the quality of human life. Representation of women in the leadership of a company can be one of the drivers of companies to be more concerned with voluntary disclosures. This research is a quantitative research that uses multiple linear regression with a sample of companies listed on the ISSI for 4 consecutive years. The results showed that the presence of women on the board of directors did not affect the disclosure of SDGs. Whereas the presence of women in the board of commissioners has a significant effect on the disclosure of SDGs. The influential control variables are only the size of the company, while the variables of profitability and leverage have no effect.Keywords: Sustainability Development Goals (SDGs), Board of Directors, Board of Commissioners, Gender Diversity

scholarly journals The impact of the board of directors on the financial performance of Tunisian companies

2012 ◽  
Vol 8 (3) ◽  
pp. 6-21
Author(s):  
Zied Bouaziz ◽  
Mohamed Wajdi Triki
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Linear Regression Models ◽  
The Board Of Directors ◽  
Internal Mechanism ◽  
And Control ◽  
The Impact

The Board of Directors plays a key role as a internal mechanism of corporate governance. Indeed, its effectiveness is dependent on the presence of several factors, the most important are related to characteristics that relate primarily to the independence of its members, board size, the cumulative functions of decision and control, the degree of independence of the audit committee and the gender diversity of the board. To test the validity of our hypothesis, which states the existence of a certain deterministic between the board’s characteristics and financial performance measured by three different ratios, namely ROA, ROE and Tobin’s Q, we have developed three linear regression models. Our empirical validation was conducted on a sample of 26 companies listed on the Tunisian stock exchange Tunis (Tunis Stock Exchange) over a period that spans four years (2007-2010). The estimated models show satisfactory results showing the importance of the impact of board characteristics on financial performance of Tunisian companies.

scholarly journals DO WOMEN ON BOARD, RISK MANAGEMENT, INVESTMENT IN NON-CORE BUSINESS AND STRATEGIC CHOICES AFFECT EARNING PERSISTENCE? - CASE IN INDONESIA

2019 ◽  
Vol 7 (4) ◽  
pp. 634-643
Author(s):  
Hasnawati ◽  
Etty Murwaningsari ◽  
Harti Budi Yanti ◽  
Suhendar
Keyword(s):  
Risk Management ◽  
Board Of Directors ◽  
Boards Of Directors ◽  
Negative Impact ◽  
Gender Diversity ◽  
Infrastructure Investment ◽  
Earnings Persistence ◽  
Strategic Choices ◽  
Core Business ◽  
Positive Effect

Purpose of the study: The objectives of this research are (a) to determine association of gender diversity on boards of commissioners and boards of directors, risk management and infrastructure investment in non-core business to earnings persistence; (b) to find out whether strategy choices could moderate association of gender diversity of the board of commissioners and board of directors, risk management and infrastructure investment in non-core business to earnings persistence. Methodology: This research used multiple regression with five years of observation (2011-2015) and used IBM SPSS statistic version 22 to test the hypotheses. The sampling technique was purposive sampling. The results obtained 79 companies from the selection that met the criteria and hence, the total observations are 395 samples. Findings: This research found that gender diversity on board of directors had a positive effect on earning persistence and investment in non-core business had a negative impact on earning persistence. On the other hand, there was no direct effect of diversity gender on board of commissioners and risk management to earning persistence. However, when gender diversity on board of commissioners combined with the type of prospector strategy, it had a positive effect on earnings persistence, so did risk management. Novelty/Originality: This study has a practical contribution to shareholders, investors, board, and academics. This paper underlines that women should be courageous to take part in the business either as a board of commissioners or directors, and the company should provide wider opportunities for women. An investor should carefully with the companies’ strategic choice. This study also has an empirical contribution to filling the literature gap of factors that influence the earnings persistence beyond financial factors. There are limited researches that examined earning persistence, which includes risk management, investment in non-core business infrastructure and strategy as variables.

scholarly journals PENGARUH DIVERSITAS JENDER DAN UKURAN DEWAN TERHADAP DIVIDEND PAYOUT

2021 ◽  
pp. 1155
Author(s):  
Herni Kurniawati ◽  
Fanny Andriani Setiawan
Keyword(s):  
Board Of Directors ◽  
Annual Report ◽  
Gender Diversity ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Board Members ◽  
Manufacturing Companies ◽  
Dividend Payout ◽  
Dividend Payments ◽  
The Board Of Directors

The purpose of this research is to empirically prove how gender diversity and the size of the board have an impact on the dividends paid to investors in manufacturing companies. This research uses a descriptive quantitative approach. This research sample is secondary data from the annual report of manufacturing companies for the 2016-2019 period. The software used in this research is the eviews 10 program. This research provides the following results: (1) that the gender diversity of board members in manufacturing companies does not affect dividend payments; and (2) the size of the board of directors in manufacturing companies does not affect dividend payments/dividend payments in manufacturing companies. The implication of this research is to give advice to companies to recruit more board members to force companies to better protect and prioritize the interests of shareholders through cash disbursement in the form of dividends, so that they will be able to attract investors to invest. Contribute by increasing knowledge related to research on what things encourage dividend payments to investors. These factors include gender diversity and the size of the company's board members.Tujuan riset ini adalah membuktikan secara empiris bagaimana keragaman gender dan ukuran anggota dewan berdampak terhadap dividen yang dibayarkan untuk investor perusahaan manufaktur. Riset ini memakai metode deskriptif pendekatan kuantitatif. Sampel riset ini berupa data sekunder dari laporan tahunan perusahaan manufaktur periode 2016-2019. Perangkat lunak yang digunakan riset ini adalah program eviews 10. Riset ini memberikan hasil: (1) bahwa keragaman gender anggota dewan di perusahaan manufaktur tidak mempengaruhi pembayaran dividen; dan (2) ukuran dewan direksi pada perusahaan manufaktur tidak mempengaruhi pembayaran dividen/pembayaran dividen pada perusahaan manufaktur. Implikasi riset ini yaitu memberikan saran ke perusahaan untuk merekrut banyak anggota dewan untuk memaksa perusahaan lebih melindungi dan mengutamakan kepentingan pemegang saham melalui pencairan kas dalam bentuk deviden, sehingga akan mampu menarik investor untuk berinvestasi. Berkontribusi dengan menambah pengetahuan terkait riset mengenai hal-hal apa saja yang mendorong pembayaran dividen kepada investor. Faktor-faktor tersebut meliputi keragaman gender dan ukuran anggota dewan perusahaan.

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