Board gender quotas, female directors and corporate tax aggressiveness: A causal approach

García-Blandón, Josep; Argilés‐Bosch, Josep M.; Ravenda, Diego; Castillo‐Merino, David

doi:10.1016/j.irfa.2021.102010

Cited by 19 publications

(6 citation statements)

References 51 publications

(128 reference statements)

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“…Whereas other countries have also established gender quotas for the BoD, Norway has become the study case for the investigation of the effects of BGQ regulations (e.g., Ahern & Dittmar, 2012; Dale‐Olsen et al, 2013; Eckbo et al, 2022; Garcia‐Blandon et al, 2022; Matsa & Miller, 2013; Yang et al, 2019). This is explained by the fact the Norway was a pioneer country to introduce a mandatory BGQ in national legislation.…”

Section: The Norwegian Board Gender Quotamentioning

confidence: 99%

Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience

García-Blandón

Argilés‐Bosch

Ravenda

et al. 2023

Business Ethics Env & Resp

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Building on the Norwegian case, this study examines the long‐term implications of board gender quotas on the advancement of gender diversity in managerial leadership. Previous research has indicated that, aside from the board, the quota had limited impact on achieving this objective. However, these studies have narrowly focused on the spill‐over effects of the quota, primarily concentrating on the positions of CEO and Chair. The findings of this study reveal contrasting effects of the board gender quota on the gender composition of the board and the executive committee of the board. Consequently, Norwegian companies have increased the representation of women on their boards, as mandated by the law, while simultaneously experiencing a reduction in the presence of female executive directors. Moreover, the strength of both opposing effects has diminished over time. In addition to the board of directors, the quota has not influenced the promotion of gender diversity at other managerial levels. Furthermore, our study suggests that the quota has led to a decrease in the average tenure and level of independence of the boards, although it has not affected the qualifications of board members.

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Section: The Norwegian Board Gender Quotamentioning

confidence: 99%

Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience

García-Blandón

Argilés‐Bosch

Ravenda

et al. 2023

Business Ethics Env & Resp

Self Cite

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Section: Literature Reviewmentioning

confidence: 99%

“…The dimension of "S" of ESG includes a couple of controversies ranging from employee protection to privacy concerns. Such harmful practices can negatively affect the reputation and performance of a company [15,16]. The "social" profile of ESG controversies can also be represented by the co-occurrence network map (Figure 3).…”

Section: Literature Reviewmentioning

confidence: 99%

ESG Controversies: A Quantitative and Qualitative Analysis for the Sociopolitical Determinants in EU Firms

et al. 2022

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Environmental, Social, and Governance (ESG) criteria are novel and exciting tools of corporate disclosure for decision making. Using quantitative and qualitative analyses, the present study examined the key characteristics and trends of ESG controversies in the European market. At the same time, it identified the controversies’ determinants. A bibliometric analysis was the qualitative method employed on the data derived from Scopus using Biblioshiny software, an R package. The quantitative analysis involved an international sample of 2278 companies headquartered in Europe from 2017–2019 being studied using a Generalized Linear Model. The findings of this research highlighted the role of the “S” and the “G” dimensions of the ESG controversies as the most crucial in affecting controversies. Women are under-represented in the business hierarchy, but their natural characteristics such as friendliness and peaceability lead to a low level of illegal business practices. However, independent of gender, executives have personal gains that they want to satisfy. Thus, executives may become involved in unethical practices and harm their colleagues and the business’s reputation. On the other hand, democracy emerged as one of the most disputed factors. Democracy gives people the voice to express themselves and publicly support their ideas without restrictions. Although, the regression results showed that democracy is not always operated as the “pipe of peace” and can affect, to some extent, controversies.

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“…The lack of gender diversity in senior management stands out as a significant challenge for contemporary companies (Garcia-Blandon et al, 2022). A key benchmark for the success of SDG 5 targets is the proportion of women in managerial positions, contributing to gender diversity in corporate governance and the sustainable growth of the company (Binder, 2019;Paoloni et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

Do women have a say? A moderated mediation model's influence on the leverage policy toward corporate sustainable growth

Lestari,

Indarto,

Budiati

2024

JABES

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PurposeExamining the role of women on board (WoB) toward corporate sustainable growth (CSG) through leverage policy (LP). This research also investigates the interaction effect of WoB and LP on improving CSG.Design/methodology/approachThis study uses a moderated mediation model to examine the impact of WoB on CSG, mediated by LP. Data from 48 KEHATI IDX ESG Sector Leaders Index companies observed from 2015 to 2021 were analyzed using the structural equation model partial least square (SEM-PLS) Warp.PLS 8.0. The research applies instrumental variables (IV) to test and control endogeneity due to nonrandom sample selection.FindingsWe found evidence that LP acts as a full mediator between the presence of WoB and CSG. The presence of WoB plays a moderate role by slightly weakening the influence of LP on CSG. Furthermore, we obtained evidence showing that the relationship between WoB and CSG is J-curve-shaped, a nonlinear relationship related to critical mass. Where the WoB ratio is at least 8.35% or higher, it will increase CSG in companies that have implemented the concept of environment social governance (ESG) in Indonesia.Originality/valueThis model uses a moderated mediation model and J-curve analysis; there is an interaction between WoB and LP on different paths of the mediator to CSG. This model examines the role of WoB as a moderator of the effect of LP on CSG. A nonlinear J-curve test was conducted to determine the minimum level of WoB that can influence the increase of CSG.

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Board gender quotas, female directors and corporate tax aggressiveness: A causal approach

Cited by 19 publications

References 51 publications

Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience

Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience

ESG Controversies: A Quantitative and Qualitative Analysis for the Sociopolitical Determinants in EU Firms

Do women have a say? A moderated mediation model's influence on the leverage policy toward corporate sustainable growth

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