Board Diversity and Manipulative Accounting Practice among Listed Conglomerates in Nigeria

Accounting research production and evaluation: The view of the professionals

FINANCIAL REPORTING ◽

10.3280/fr2017-002008 ◽

2017 ◽

pp. 75-80

Author(s):

Orazio Vagnozzi

Keyword(s):

The Other ◽

Methodological Issues ◽

Accounting Research ◽

Research Production ◽

Accounting Practice ◽

Mutual Knowledge ◽

The One

The existence of a gap between accounting research and accounting practice has been extensively described in literature. In order to be able to publish a research in a high-ranked accounting journal, it seems that methodological issues are more important than those related to the relevance of the topics covered. To improve research and accounting practice and to avoid the risk of accounting research becoming selfreferential, every effort should be made to bridge the current gap between research and accounting practice. To this end, the development of mutual knowledge of the agenda of researchers and practitioners on the one hand, and participation in joint projects on the other, could represent possible future solutions to be pursued.

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Does Diversity in The Boardroom Add Value to a Firm?

American Journal of Management ◽

10.33423/ajm.v18i5.255 ◽

2018 ◽

Vol 18 (5) ◽

Keyword(s):

Firm Performance ◽

Panel Data ◽

Firm Size ◽

Significant Influence ◽

Negative Influence ◽

Positive Influence ◽

Future Research ◽

Board Composition ◽

Board Diversity

This study examines whether board diversity affects firm performance. We investigate this study using panel data of a sample of S&P 500 firms during a 12 year period. After controlling for industry, firm size, and other board composition variables, we find that all three board diversity variables of interest – gender, ethnicity, and age have a significant influence on firm performance. While ethnicity and age have a positive influence on firm performance, it was found that gender has a negative influence. Implications for future research are discussed.

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