Abstract:Objective: The objective of this study is to investigate gender equity, with the aim of analyse the impact of country, sector, and company characteristics on corporate gender equity disclosure.
Theoretical Framework: The main concepts and theories that underpin the research are institutional theory with National Business System (NBS) approach.
Method: We collected information on gender equity disclosure from 3,726 companies in 58 countries over a 10-year interval from the Thomson Reuters database. Than, we… Show more
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