Board Gender Diversity, Risk-Taking and Performance: Evidence from Dual Banking Systems

2018 ◽  
Author(s):  
Mushtaq Hussain Khan ◽  
Ahmad Fraz ◽  
Arshad Hasan ◽  
Pejman Abedifar
Keyword(s):  
Risk Taking ◽  
Gender Diversity ◽  
Banking Systems ◽  
And Performance ◽  
Board Gender Diversity

scholarly journals Does board gender diversity weaken or strengthen executive risk-taking incentives?

2021 ◽  
Author(s):  
Pattanaporn Chatjuthamard ◽  
Pornsit Jiraporn ◽  
Sang Mook Lee
Keyword(s):  
Risk Taking ◽  
Gender Diversity ◽  
Board Gender Diversity

scholarly journals Board Gender Diversity Dan Board Education Diversity terhadap Bank-Risk Taking

2021 ◽  
Vol 18 (2) ◽  
pp. 1
Author(s):  
Fani Khoirotunnisa
Keyword(s):  
Risk Taking ◽  
Gender Diversity ◽  
Bank Risk ◽  
Board Members ◽  
Current Debate ◽  
Significant Negative Effect ◽  
Gender And Education ◽  
Negative Effect ◽  
Board Gender Diversity ◽  
Nationality Diversity

The benefit of gender and education diversity on the board of commissioners is a subject of the current debate. This research investigates board gender diversity and board education diversity on bank risk-taking in Indonesian listed banks. Using a sample of 40 Indonesian banks over a period from 2012 to 2018, we find that board gender diversity has a significant negative effect on bank risk-taking. In contrast, the nationality diversity between bank's board members does not directly impact bank risk-taking. This study concludes that the more significant the proportion of women on the bank's board, the less risk the bank has. Keywords                    : Board Gender Diversity; Board Education Diversity; Bank Risk-TakingCorrespondence to        : [email protected]  Manfaat keberagaman jenis kelamin dan latar belakang pendidikan dewan komisaris menjadi topik perdebatan akhir-akhir ini. Penelitian ini mengkaji dampak dari keberagaman jenis kelamin dan latar belakang pendidikan dewan komisaris terhadap pengambilan risiko bank di bank-bank yang terdaftar di Indonesia. Dengan menggunakan sampel dari 40 bank di Indonesia selama periode dari 2012 hingga 2018, peneliti menemukan bahwa keragaman jenis kelamin dewan memiliki pengaruh negatif yang signifikan terhadap pengambilan risiko bank. Sebaliknya, perbedaan latar belakang pendidikan tidak berdampak langsung pada pengambilan risiko bank. Kesimpulan dari penelitian ini adalah semakin besar proporsi wanita dalam dewan komisaris bank maka semakin kecil tingkat pengambilan risiko bank. Kata Kunci                  : Board Gender Diversity; Board Education Diversity; Bank Risk-Taking

scholarly journals Board Gender Diversity, Firm Performance and Risk-Taking: The Case of Non-Financial Firms of Pakistan

2021 ◽  
Vol 3 (3) ◽  
Author(s):  
Raheel Mumtaz ◽  
Muhammad Farooq Rehan ◽  
Quaisar Ijaz Khan
Keyword(s):  
Firm Performance ◽  
Risk Taking ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Return On Assets ◽  
Insolvency Risk ◽  
Financial Firms ◽  
Adverse Influence ◽  
Board Gender Diversity ◽  
Practical Implications

This paper examines the influence of board gender diversity on firm performance and risk taking. We employed the panel data of seventy-five non-financial firms of KSE-100 index listed in the Pakistan Stock Exchange. The data consists of 2005-2018 period. Results of panel regression reveal that board gender diversity have adverse influence on the firm performance i-e Tobin’s Q and return on assets. Moreover, it further provides that board gender diversity has decrease the firm’s risk-taking i-e insolvency risk. Overall, the inclusion of females in the boardroom reduces the financial performance and decrease the risk-taking of non-financial firms in Pakistan. This study provides the managerial and practical implications in compliance with SECP Act of 2017, to include the females in boardroom to discourage the risk-taking behavior of firms.

scholarly journals Gender diverse boards and goodwill changes: association between accounting conservatism, gender and governance

2021 ◽  
Author(s):  
Hannu Schadewitz ◽  
Jonas Spohr
Keyword(s):  
Risk Taking ◽  
Good Governance ◽  
Gender Diversity ◽  
Balance Sheet ◽  
Accounting Conservatism ◽  
Strategic Decision ◽  
Board Diversity ◽  
Conservative Accounting ◽  
The Board Of Directors ◽  
Board Gender Diversity

AbstractWe study the relation between board gender diversity and goodwill (GW). GW on the balance sheet is connected to both the firm’s risk-taking and its accounting conservatism which are two popular topics in how gender diversity affects the governance of firms. GW captures the firm’s decision to acquire another business for a price exceeding the received identifiable net assets and the subsequent valuation of the purchase. We propose that board decisions affecting GW could depict information about board gender diversity and its potential effects. Specifically, we examine Nordic listed firms in the period 2009–2018, to determine whether and how female representation on the board of directors is linked to the GW change. Big GW increases are associated with risk-taking and GW write-downs are signs of conservative accounting. Thus, we hypothesize and evidence that firms with substantial GW increases (decreases) are associated with fewer (more) women on the board. These results provide insight on board composition and potentially also on good governance and their consequences for strategic decision-making. Our findings contribute to the board diversity literature in accounting and corporate governance.

scholarly journals Towards realization of Board Gender Diversity in Deposit Taking SACCOs in Kenya: A critical review and synthesis

2021 ◽  
pp. 172-182
Author(s):  
Dr Jackline Akoth Odero ◽  
Prof. Robert Egessa
Keyword(s):  
Organizational Performance ◽  
Gender Diversity ◽  
Secondary Data ◽  
Review Literature ◽  
Corporate Boards ◽  
Legal Compliance ◽  
Strategic Role ◽  
And Performance ◽  
Board Gender Diversity ◽  
Board Decision Making

Corporate boards play a critical strategic role in charting the direction and performance of organizations. Such entities ought to embrace diversity since this influences work relations and performance through offering greater perspectives from different lenses on business issues, opportunities as well as wider scope of ideas and solutions. Board gender diversity is ubiquitous as it is the most debated diversity issue in firms. Guidelines and/or mandatory laws have been enacted by several countries including Kenya, to enhance gender diversity on company boards so as to eradicate the existing social and labor grievances that women have been experiencing. Female representation in company boards still remains far from the desired levels despite the enactment of these laws. This study’s main purpose was to recapitulate and critically review literature on board gender diversity. The paper interrogated the importance of board gender diversity, the laws touching on gender diversity issues and empirically reviewed literature on board gender diversity and performance. The study used secondary data. The paper posits that board gender diversity is a driver of organizational performance as well as a way of bolstering inclusivity of both genders on boards thus fulfilling legal expectations. The paper recommends that it is indispensable for Deposit Taking SACCOs to consider gender diversity when electing persons to boards if such entities hope to enrich board decision making, risk management, innovative thinking and competitiveness as well as enhance legal compliance.

Gender, Corporate Risk Taking and Performance: Evidence from Indonesia

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Agista Putri Prameswari
Keyword(s):  
Financial Performance ◽  
Risk Taking ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Listed Firms ◽  
Board Of Director ◽  
And Performance ◽  
Female Director ◽  
Performance Results ◽  
Corporate Risk

<p>This study examines the effect of gender diversity in the board of director on firm leverage and financial performance. Arguably, the more the proportion of female director on board, the corporate risk taking and performance should be lower. The study uses data of listed firms in Indonesia Stock Exchange over the period of 2010-2014. The results show that the presence of female directors on the board is negatively associated with leverage. The similar result is also found on the effect of female director on the board on firm performance. Results also reveal that education background does not moderate the link between women presence on leverage and performance.</p>

Corporate governance and risk taking: the role of board gender diversity

2019 ◽  
Vol 31 (1) ◽  
pp. 19-42 ◽  
Author(s):  
Heba Abou-El-Sood
Keyword(s):  
Corporate Governance ◽  
Risk Taking ◽  
Emerging Market ◽  
Gender Diversity ◽  
Capital Adequacy ◽  
Bank Risk ◽  
Regulatory Capital ◽  
Government Ownership ◽  
Content Type ◽  
Board Gender Diversity

Purpose This paper aims to investigate the association between board gender diversity and bank risk taking in an emerging market context. Design/methodology/approach The association between female board directorship and bank risk taking is examined, while controlling for board characteristics, managerial, concentrated, family and government ownership. Two-stage regression with instrumental variables is used for a sample of banks listed in Gulf Cooperation Council (GCC) countries during 2002-2014. Findings Results show that banks with more female board directors invest in less risky positions; the association is attenuated when the regulatory capital is larger, providing protection against risky investments, and female directors tend to invest less in risky asset positions in Islamic banks relative to conventional banks. Practical implications The relevance of the findings stems from the recent initiatives undertaken by the Basel Committee to address deficient corporate governance structures that lead to bank breakdowns and the diversified economy of the fast-growing GCC market, relying on banking services in the aftermath of the oil price drop. Originality/value This paper provides novel evidence on the influence of board gender diversity on bank risk taking in an emerging market context. This paper fills a gap in prior research by examining bank-specific regulatory capital adequacy and Islamic banking aspects.

scholarly journals Gender Diversity on the Board of Director and Firm Performance: Agency Theory Perspective

2021 ◽  
Vol 12 (2) ◽  
Author(s):  
Lela Hindasah ◽  
Mugi Harsono
Keyword(s):  
Corporate Governance ◽  
Selection Process ◽  
Gender Diversity ◽  
Future Research ◽  
Company Performance ◽  
Female Directors ◽  
Board Of Director ◽  
Governance Practices ◽  
And Performance ◽  
Board Gender Diversity

Research aims: This paper provides a literature review on the influence of board of directors' gender diversity on financial and non-financial performance.Design/Methodology/Approach: This research used the content analysis identified from previous studies based on the proxies employed. The article selection process was carried out from reputable international journals published in 2017-2020, resulting in 50 articles discussing board gender diversity and performance.Research findings: This study's results are a conceptual model and future research developments. Research related to female directors and performance has been much carried out. Hence, future research suggests correlating female directors based on monitoring characteristics, human capital board, and demographics. The influence of gender diversity on non-financial performance is also rarely studied.Theoretical contribution/Originality: Identification of gender diversity attributes associated with financial and non-financial performancePractitioner/Policy implication: This study provides valuable information for policymakers or regulators to refine future corporate governance policies and increase understanding of the relationship between corporate governance practices and company performance as measured by financial and non-financial performance.Research limitation/Implication: This study is based on only 50 articles in the last four years.

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