Women directors, firm performance, and firm risk: A causal perspective

Yang, Philip Q.; Riepe, Jan; Möser, Katharina; Pull, Kerstin; Terjesen, Siri

doi:10.1016/j.leaqua.2019.05.004

Cited by 188 publications

(189 citation statements)

References 78 publications

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“…On the other hand, the capital shares of female partners in the independent audit firm had a negative effect on the firm's total revenue. Indeed, this result is in accord with that found by Yang et al (2019). The only negative effect detected belongs to this variable.…”

Section: Discussionsupporting

confidence: 92%

“…The analysis covered 99 firms in the German Women's Board Index and revealed that firms with female directors performed better than those without. Although there are many studies showing that female managers have a positive effect on firm performance, Yang et al (2019) found negative effects. The study examined the main sources of claims in the current literature on the effects of female managers on firm performance in Norway.…”

Section: Introductionmentioning

confidence: 95%

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The Effect of Gender Mainstreaming on Income of Turkish Independent Audit Organizations within the Scope of Sustainable Development

Atabay¹,

Boztepe²

2020

IJEBA

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Purpose: This study focuses on gender mainstreaming that is one of the objectives set for sustainable development. The study aims to determine whether presence of directresses in senior management of independent audit organizations has any effect on income of such organizations. Approach/Methodology/Design: The study sample is formed by independent audit organizations that operate in Turkey and have authority of "KAYIK (public interest entities)". The Year 2018 transparency reports of said independent audit organizations are reviewed in terms of date of establishment, total equity, capital ratios and numbers of male and female partners, number of key directors and directresses, presence of chairman or chairwoman, number of Public Interest Entities served, income arising out of audit services and total income of the audit organization. Resultant data is subjected to frequency analysis using SPSS statistics software. It is followed by univariate simple linear regression, unpaired t test and multivariate linear regression in line with the created study models. Findings: The findings revealed out that each gender-related independent variable had statistically significant effect on total income, but the significance level was not lost and its effect could be maintained only for the independent variable "number of key directresses", when independent variables, such as time since date of establishment, number of clients (number of Public Interest Entities audited), total equity and being a member of International Audit Network, were also taken into consideration. Originality/Value It is obvious that, within the scope of the gender mainstreaming goals, women's leadership roles are gradually increasing and they are contributing to economic development in this direction. However, it is a fact that it is not yet at the desired level.

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Section: Discussionsupporting

confidence: 92%

Section: Introductionmentioning

confidence: 95%

The Effect of Gender Mainstreaming on Income of Turkish Independent Audit Organizations within the Scope of Sustainable Development

Atabay¹,

Boztepe²

2020

IJEBA

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“…Boardroom diversity is the heterogeneity among the members of boards in terms of age, gender, ethnicity, nationality, education, and experience. It is essential for an organization to have more diverse boardroom in today's business environment because it provides a different perspective and insight (Khatib et al, 2020; Yang, Riepe, Moser, Pull, & Terjesen, 2019). The initial sample using the aforementioned keywords results in 159 and 139 research articles from Web of Science and Scopus databases, respectively.…”

Section: Slr Methodologymentioning

confidence: 99%

Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions

et al. 2020

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Going beyond the mere gender diversity in the boardroom, this systematic review comprehensively covers the research on board diversity of financial institutions. More specifically, we cover gender diversity, as well as other characteristics of diversity, such as nationality, age, tenure, experience, education, ethnicity, and religion. A systematic literature review was employed using Scopus and Web of Science databases, covering all publications until May 2020, which resulted in 91 studies from 66 top‐ranked journals in accounting, finance, and economic fields. We analyze them based on the journal, methodology, research construct questions, and theoretical perspectives. Our results highlight the substantial knowledge gaps and the inconsistent findings of prior studies on several aspects of the field, suggesting avenues for further studies in terms of research designs, settings, scope, and theories. We argue that there is a need to explore other board diversity attributes rather than focusing on the gender diversity of the boards of financial institutions to achieve sustainable development. Also, more work is outlined on topics related to board diversity of financial firms that receive limited attention from scholars, such as (but not limited to) environmental performance, capital structure, intellectual capital, innovation and earnings quality of financial institutions, as well as the indirect effect of policy settings.

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“…Meanwhile (Yang et al, 2019) argues that of Norway gender-balancing board quota generate a reduce performance to firms in Norway in post 2004 period. This statement supported by research by (Alm & Winberg, 2016) that proves woman director has no impact to the firm performance.…”

Section: Board Diversitymentioning

confidence: 99%

The Effect of Diversity in Board of Directors to Financial Performance: Evidence in Indonesia

Putri

Danarsari

2020

J Eco Info

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This paper aims to examine whether diversity in gender, nationality, and age in the board of directors of banks in Indonesia could affect the financial performance of those banks. We used conventional banks’ data in Indonesia in the year of 2014 to 2018 as a sample of this research. Based on the empirical result using fixed effect approach and the Generalized Methods of Moment (GMM) analysis, we find that diversity in gender in the board of directors does not affect the performance of banks in Indonesia. This could be the result of the little amount of female representative in the board of directors. In contrast diversity in age and diversity in nationality in the board of directors has an effect to the financial performance of banks in Indonesia. We used two measurement to represent financial performance in this study, which are measured by Tobin’s Q that represent measurement based on market and Return on Asset (ROA) that represent measurement based on accounting.

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Women directors, firm performance, and firm risk: A causal perspective

Cited by 188 publications

References 78 publications

The Effect of Gender Mainstreaming on Income of Turkish Independent Audit Organizations within the Scope of Sustainable Development

The Effect of Gender Mainstreaming on Income of Turkish Independent Audit Organizations within the Scope of Sustainable Development

Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions

The Effect of Diversity in Board of Directors to Financial Performance: Evidence in Indonesia

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