A growing body of empirical evidence suggests a positive link between boardroom gender diversity and corporate social responsibility (CSR) performance in developed economy firms. However, there is a paucity of evidence regarding whether this relationship holds true for developing economy firms. Relying on stakeholder and institutional theory, this study examines for a positive link between board gender diversity and enhanced corporate social performance of firms across three Asia Pacific emerging economies (Malaysia, Pakistan, and Thailand). We find a significant relationship between board gender diversity and enhanced adoption of CSR in these emerging markets. Given that emerging societies and their environments are often the most vulnerable to unethical corporate practices, our finding that female directors can play a strategic role in enabling firms to ethically manage their social responsibilities and sustainable practices has important policy implications for regulators and stakeholders. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

Purpose -The aim of this paper is to examine the association between board demographics and firm financial performance of Karachi Stock

No abstract

Purpose -This paper aims to focus mainly on the relationship between ownership structure and earnings management of a developed and two developing economies, and is distinct from prior research.Design/methodology/approach -Using a sample of firms from three countries (Australia, Malaysia and Pakistan), the detailed ownership evolutions for the period 2011-2013 were observed.Findings -Overall, the authors find that in the East, ownership concentration is negatively associated with financial reporting quality. Individual ownership and group ownership were negatively associated with earnings management in Pakistan, however, not in Malaysia where the same were positively associated. Further, the result of this study indicated that state ownership is negatively associated with firm performance. Among the control variables, it was found that larger firms were negatively correlated with financial reporting, while firms with a larger board size and mature in the maneuver were coupled positively with earnings management.Originality/value -The results highlight the highly individualized effects of blockholders and the need for research to further understand the mechanisms through which shareholders impact financial reporting quality.