Gender Discrimination and the Monitoring Role of Female Directors Over Accounting Quality

Author(s):  
Juan M. Garcca Lara ◽  
Beatriz Garcia Osma ◽  
Araceli Mora ◽  
Mariano P. Scapin
2017 ◽  
Vol 45 ◽  
pp. 651-668 ◽  
Author(s):  
Juan Manuel García Lara ◽  
Beatriz García Osma ◽  
Araceli Mora ◽  
Mariano Scapin

2021 ◽  
pp. 097168582110159
Author(s):  
Sital Mohanty ◽  
Subhasis Sahoo ◽  
Pranay Kumar Swain

Science, technology and human values have been the subject of enquiry in the last few years for social scientists and eventually the relationship between science and gender is the subject of an ongoing debate. This is due to the event of globalization which led to the exponential growth of new technologies like assisted reproductive technology (ART). ART, one of the most iconic technological innovations of the twentieth century, has become increasingly a normal social fact of life. Since ART invades multiple human discourses—thereby transforming culture, society and politics—it is important what is sociological about ART as well as what is biological. This article argues in commendation of sociology of technology, which is alert to its democratic potential but does not concurrently conceal the historical and continuing role of technology in legitimizing gender discrimination. The article draws the empirical insights from local articulations (i.e., Odisha state in eastern India) for the understandings of motherhood, freedom and choice, reproductive right and rights over the body to which ART has contributed. Sociologically, the article has been supplemented within the broader perspectives of determinism, compatibilism alongside feminism.


2018 ◽  
Vol 213 (6) ◽  
pp. 682-684
Author(s):  
Georgina M. Hosang ◽  
Kamaldeep Bhui

SummaryGender inequality and discrimination, as well as violence and victimisation towards women, have recently hit the headlines creating a media furore. We provide a timely discussion surrounding the impact of these issues on women's mental health and a discussion of the role of psychiatry in this context.Declaration of interestK.B. is the editor for the British Journal of Psychiatry but has not played a role in the decision to accept this editorial for publication in this journal. G.H. has no conflict of interest to declare.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pallab Kumar Biswas ◽  
Helen Roberts ◽  
Rosalind Heather Whiting

Purpose This paper aims to investigate the impact of female director affiliations to governing families on corporate social responsibility (CSR) disclosures in the context of Bangladeshi firms. Design/methodology/approach This study uses a quantitative empirical research method grounded in Socioemotional Wealth (SEW) theory. Data was sourced from Bangladeshi publicly listed non-financial sector companies’ annual reports and stock exchange trading and publication reports and consists of 2,637 firm-year observations from 1996 to 2011. Pooled multivariate regression models are used to test the association between corporate social and environmental disclosure and female directors, and the family affiliation (or not) of those directors. Findings The findings provide strong evidence that female directors who are affiliated to the governing family, founders and other board members reduce CSR disclosure in family firms; unaffiliated female board directors enhance CSR disclosure, and this effect is significant in both family and non-family firms. Research limitations/implications Definitions of family firms and affiliated directors may lead to over-generalization in the results. Originality/value The study highlights variation in the nature of female board appointments in emerging market family-controlled firms. The findings bring attention to the role of affiliated female director appointments in family ownership structures and speak directly to family business owners, advisors and policy makers about the importance of unaffiliated female directors as catalysts of improved CSR disclosure in family and non-family firms.


Author(s):  
Tetiana Krasiuk ◽  
◽  
Viktoriia Liepilova ◽  

In this paper we will consider the most relevant theoretical and practical aspects of the issue related to the problem of discrimination of women in Ukrainian labor law regarding their choice of profession. Vision of the role of men and women in society, their duties, prohibitions and rules were formed centuries ago, but such views have been reformed in accordance with the global development of society over the past decades. Scientific and technological progress has significantly improved the living conditions of people, including the process of working. However, the practice of countries applying restrictions on women's access to certain range of professions remains. In this regard, this article reflects the main aspects of the issue of limiting the opportunity of realizing women's labor abilities. Due attention is paid to gender-based occupational segregation, as well as gender discrimination at the legislative level. The reasons for implementing restrictions on women's access to certain professions are analyzed. The main factors that influenced the change in the position of the state on this issue are highlighted. The diametrically opposite positions and arguments on the issue of prohibition of certain types of work for women were investigated. The article examines the potential directions of state policy in the field of employment of women in heavy work and work with harmful and dangerous working conditions. The author concludes that the position of women and their status have changed which is due not only to legislative acts, political processes and achievements of scientific and technological progress, but also to changes that have taken place in the social consciousness.


2019 ◽  
pp. 141-157
Author(s):  
Brian Ruh

Brian Ruh’s essay analyzes the representational politics in the Japanese-originated Ghost in the Shell franchise (1989-Present). Media franchises continue to struggle with representation, both in front of the camera (e.g., the marginalization of LGBTQ characters in franchise films) and behind it (e.g., a lack of female directors on franchise projects). As Ruh explains, Rupert Sanders’s 2017 American, live-action Ghost in the Shell adaptation sparked a controversy in representation after casting Scarlett Johansson in the lead role of Motoko Kusanagi.


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