Effect Of Gender Diversity Research Articles

The Effect of Gender Diversity and Expertise of Risk Monitoring Committee on Equity Investment Risk in Islamic Banks

The study of risk in Islamic banks emphasizes more on the general risk of Islamic banks, this general risk in Islamic banks arises from transactions unrelated to special transactions of Islamic banks. The profit and loss sharing system implemented by Islamic banks raises equity investment risk (EIR). This study uses the agency theory approach in explaining EIR. In the agency theory approach, the risk monitoring committee has the responsibility of evaluating and monitoring the risk management in Islamic banks. The characteristics of risk monitoring committee members can affect the capability of the risk monitoring committee to provide risk management assessments and policies and can affect the effectiveness of the risk monitoring committee in carrying out its duties and responsibilities. The study population was 109 Islamic banks spread across 18 countries in ASEAN and the Gulf Cooperation Council, where the sample was observed in 2021 during the peak of COVID-19. The results of this study indicate that the gender diversity of the risk management committee and the risk management monitoring committee’s expertise in accounting/risk management have a significant negative effect on equity investment risk.

The Effect of Gender Diversity on the Quality of Accruals in Financial Reports (Empirical Study of Manufacturing Companies on the IDX)

The research was conducted with the aim of analyzing the influence of female board of commissioners, female finance directors and CFO variability on the quality of accruals in manufacturing companies on the IDX for the 2018-2022 period. This research used 195 companies as samples using multiple linear regression analysis techniques. The research results show that female board of commissioners and CFO variability have a significant effect on accrual quality, while female financial directors do not have a significant effect on accrual quality.

The effects of gender diversity and cognitive diversity on team performance in Japanese R&D teams including the effect of shared leadership as a moderator

ABSTRACT This study examined the influence of gender diversity and cognitive diversity on R&D team performance in Japan. The potential effects of both information elaboration and relational conflict were studied as possible mediating influences on the diversity-performance relationship. In addition, the possible moderating influences on the relationship between both diversities and both mediators were examined. It was found that both types of diversity had positive impacts as well as negative impacts on R&D team performance through information elaboration and relational conflict. Both types had positive impacts on information elaboration and relational conflict; information elaboration had a positive impact on R&D team performance while relational conflict had a negative impact on it. Furthermore, shared leadership promoted the relationship between both types of diversity and information elaboration; however, it hindered the relationship between both types of diversity and relational conflict. The results were deliberated within the broader context of Japan’s unique work culture.

The Effect of Gender Diversity and Tax Aggressiveness on Profitability in Mining Sub-Sector Companies listed on the IDX for the 2017-2022 Period

The aim of this research was to investigate how gender diversity and tax aggressiveness impact the profitability of mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The study encompassed a population of 75 such companies. Data collection was conducted through purposive sampling, and analysis employed multiple regression using the Eviews 8 software. The findings revealed that gender diversity did not have a significant effect on the profitability of mining sub-sector companies during the specified period. However, tax aggressiveness was found to have a positive impact on profitability within the same group of companies. Additionally, when considered together, gender diversity and tax aggressiveness were found to collectively influence profitability. It was also noted that 6.06% of the variability in profitability could be attributed to gender diversity and tax aggressiveness, while the remaining 93.94% was influenced by other unexamined variables.

Pengaruh Firm Size, Political Connection, Gender Diversity, Profitability, dan Leverage Terhadap Water Disclosure pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2022

This study aims to determine firm size on water disclosure, the effect of political connection on water disclosure, the effect of gender diversity on water disclosure, the effect of profitability on water disclosure, and the effect of leverage on water disclosure in mining sector companies listed on the Indonesia Stock Exchange for the period 2021-2022. The research sample was 47 mining companies, using purposive sampling technique. Data analysis method with multiple linear regression. The results of this study indicate that, the firm size variable has no effect on water disclosure, the political connection variable has a significant positive effect on water disclosure, the gender diversity variable has no effect on water disclosure, the profitability variable has no effect on water disclosure, and the leverage variable has a significant negative effect on water disclosure. Simultaneously, the firm size variable, political connection, gender diversity, profitability, and leverage affect water disclosure.

From zero to Hero: effect of gender diversity on corporate social performance in Brazil

PurposeThe purpose of this study is to examine the effect of board gender diversity on corporate social performance (CSP) in Brazilian companies.Design/methodology/approachThis research collected available information on the CSP, financial performance and governance of Brazilian companies for five years (2016–2020). The dependent variable of this study is CSP (workforce, human rights, community and respect for the product). The independent variable is gender diversity. The authors control financial performance, the presence of a social responsibility committee and the industry sector. The data were analyzed using the dynamic panel data system, which is the generalized method of moments (GMM) estimator.FindingsThis empirical investigation confirmed the hypothesis that the female presence on boards has a positive effect on the CSP of Brazilian companies. The findings of this study are consistent with previous studies. The authors' results suggest that women are more socially aware and exhibit more social corporate behavior.Practical implicationsSupplementing financial reports with nonfinancial information draws the attention of regulators and shareholders. Companies can also create human resources policies for appointing women to senior management positions and a succession plan that values the talent that women bring to companies.Originality/valueA critical mass of women on the board can provide an effective balance, considering the diversity of backgrounds and experiences between men and women. Just one woman on the board can mean representation and resistance, but with a critical amount, female directors can have a voice and help formulate strategies aimed at CSP.

The Effect of Gender Diversity and Board Independence on Firms Performance

The Effect of Gender Diversity and Board Independence on Firms Performance

The Effect of Gender Diversity and Ownership Structure on Company Reputation with Corporate Social Responsibility as Mediator

Company reputation is highly important to be considered by banking management as it can influence investors' perception of the company, which ultimately affects the company's value. This study aims to analyze the influence of gender diversity and ownership structure on corporate reputation, with corporate social responsibility (CSR) as a mediating variable. The research adopts a quantitative approach and falls under the category of explanatory research. The population for this study consists of all banking companies listed on the Indonesia Stock Exchange during the observation period from 2017 to 2021. The sampling method used is non-probability sampling with a purposive sampling technique. The path analysis method is used as a data analysis technique in research using the IBM SPSS program. The research finds that managerial ownership has a significant positive impact on CSR, while gender diversity and public ownership do not affect CSR. Furthermore, gender diversity and CSR are found to have a significant positive impact on corporate reputation, whereas public ownership does not impact corporate reputation. In this study, CSR plays a mediating role in the relationship between gender diversity and managerial ownership with corporate reputation. However, CSR does not mediate the influence of public ownership on corporate reputation.

Effects of Board Diversity on the Earning Quality of Non-Financial Firms Listed on the Ghana Stock Exchange

To maximize wealth, corporate finance must carefully balance cash flows and the cost of capital for a corporation, which results in corporate governance. Corporate governance guarantees openness, responsibility, equity, the organization’s long-term financial health, investor credibility, and the optimization of investor wealth. The study aimed to determine how board diversity affected the profitability of non-financial listed companies on the Ghana Stock Exchange with a specific focus on the effects of gender diversity, age diversity, and nationality diversity on earnings quality. The study used a descriptive design and a quantitative research methodology. The data were examined and reviewed using SPSS version 23, STATA 14, and Excel. The study used secondary data that was collected for a period of 11 years (2011-2021) from the financial accounts of the five (5) non-financial institutions that were listed on the GSE. From the perspective of non-financial listed firms on the Ghana Stock Exchange, the study found that gender diversity and nationality diversity significantly influence earnings quality but age diversity does not have a significant impact on the earnings quality of non-financial listed companies on the Ghana Stock Exchange. The study also recommended that management of publicly traded companies consciously adopt more diverse boards, especially in terms of gender diversity because it is associated with an increase in earnings quality.

Effects of gender diversity in strategic orientation and strategy execution

PurposeThis paper aims to analyze the impact of gender in leadership on strategic orientation and the relative impact of these strategic orientations on organizational performance with the leadership of each gender.Design/methodology/approachCross-sectional survey-based data were collected from 1,260 logistics companies, and 503 responses were found suitable for further data evaluation. Structural equation modeling (SEM) and regression analysis were used to analyze the data and test the hypotheses.FindingsResults show that managers' gender affects only the aggressiveness subdimension (p = 0.018 and ß = 0.114) in strategic orientation decisions and that male managers tend to be more aggressive-oriented than female managers. Strategic orientation is more effective on organizational performance. More clearly, when female executives use the same strategic orientation as their male counterparts, organizational performance is higher than that of male executives.Research limitations/implicationsManagers' power is related to social norms about their valuable contribution to the organization and roles are associated with experiences. Thus, at different levels of management, different results will be obtained.Practical implicationsOrganizations should only define leadership roles in masculine terms with information or research that explains how women leaders can contribute to the organization's outcomes.Social implicationsThe lack of fit model should not be expected when determining executive-level female leaders' performance.Originality/valueThere is a significant potential in studying strategic decision-making and whether the ability to provide effective organizational outcomes is related to a person's gender. Even if previous literature suggests that gender stereotypes affect perceptions of men's and women's fit for executive positions, the strategic conception of organizational decisions is immune to gender, but strategy execution is not.

Gender diversity and financial flexibility: Evidence from China

This study investigates the effect of top management teams' gender diversity on financial flexibility, defined as the downward deviation from predicted target leverage. We find that gender diversity positively associates with financial flexibility. Specifically, management teams with high gender diversity tend to carefully consider all possible risk and growth factors in the decision-making process and reserve financing resources for future contingencies, resulting in reduced borrowing and the establishment of flexible financial structures. We further examine whether this gender diversity effect varies with the firm's external operating environment and find its association with financial flexibility is weaker in high industry competition, strong market forces, and strong legal protection. Our results are robust to alternative gender diversity measures, sensitivity analysis of financial flexibility, and endogeneity issues. We also provide evidence that the effect of gender diversity is different from that of female managers in corporate decisions. Our study contributes to the literature on managerial characteristics by showing how gender diversity affects corporate financing decisions. The findings have practical implications for managers, policymakers, and investors by suggesting measures to improve financial flexibility through adequate managerial diversification.

A Review Gender diversity dan Environmental, Social, and Governance (ESG) terhadap financial performance

The purpose of conducting research is to see the relationship between gender diversity (in the form of female leadership) on financial performance, the influence of environmental, social, and governance (ESG) on financial performance, as well as the effect of gender diversity on financial performance through environmental, social, and governance (ESG). . Stakeholder theory argues that companies should be accountable not only to their stakeholders (such as customers or employees), but also to their secondary stakeholders (such as social communities, local authorities, subcontractors, suppliers, non-governmental organizations. This research is a literature review which was carried out from various journal sources. The research results from the literature review conducted, show that there is a 75% link between gender diversity, ESG and the company's financial performance.

From Caterpillar to Butterfly: Social Media Engagement of the Socially Excluded Third-Gender People in Bangladesh

This paper focuses on the effects of gender diversity – in terms of binary- and third-gender – on social media engagement (SMEn). Specifically, we examine the extent to which SMEn's antecedents and outcomes vary between binary- and third-gender people. Based on the uses and gratification theory (UGT), we develop and validate a model using two cross-sectional studies. Data have been collected from heterosexual and third-gender people (TGP) separately, and analysed with the structural equation modelling (SEM) technique. Our results show that the incentives and outcomes of SMEn are not identical across different gender groups; rather, socially excluded TGP take advantage of social media differently than their heterosexual counterpart. More specifically, habit is the strongest predictor of SMEn for the heterosexual group, which is emotional reassurance for the TGP. Interestingly, identity management is an important determinant of SMEn only for TGP, while social interaction is important for both groups. We further find that SMEn enhances both groups' quality of life and social self-esteem but more for TGP. This study advances knowledge by applying UGT in a new research setting within information systems. The findings provide guidelines to social media architects and policymakers on engaging socially disadvantaged people with social media and enhancing their social wellbeing.

The Effect of Gender Diversity and Investment Opportunities on Dividend Policy with Debt Policy as an Intervening Variable Lq-45 Indexed Companies Listed On Indonesia Stock Exchange

This study aims to examine the influence of gender diversity with the presence of women on the board of directors and investment opportunities on dividend policies (dividend payments) mediated by debt policies. The population in this study is all LQ-45 companies listed on the Indonesia Stock Exchange in 2013-2020. The sampling technique uses a purposive sampling technique with a total sample of 199samples. The data used is secondary data. The data analysis method used is path analysis. The results of the study concluded that debt policy is only able to mediate the relationship between gender diversity and dividend policy. On the other hand, debt policy is unable to mediate the relationship between investment opportunities and dividend policy.

Effects of gender diversity on college students’ collaborative learning: From individual gender to gender pairing

This study investigated the effects of gender and gender pairing on behaviors and social interaction during collaborative learning in a blended learning environment. Three types of pairing (all-female, all-male, and mixed) were considered in an empirical study with 44 undergraduate students. The results revealed that, first, female students were more likely to perform well in listening, talking, and integrating during class, and in the quality of posts after class, whereas male students tended to engage more in irrelevant behavior in collaboration. Second, same-gender groups were more active in collaborative discussion, but all-male groups performed worst in quality of posts after class. Third, both male and female students were more active in same-gender groups than in mixed groups. Finally, same-gender groups tended to have greater interpersonal connectedness than mixed-gender groups. The paper ends with a list of practical implications for facilitating effective collaborative learning in co-educational college classrooms.

The Effect of Gender Diversity on Remuneration Packages in Saudi Arabia

Gender diversity among corporate directors has garnered increased appeal in recent times. Current studies have shown increased female representations in boardrooms is capable of enhancing performance, governance, and effectiveness. Thus, regulating bodies such as the Organization for Economic Cooperation and Development has been promoting such initiative, especially among developing countries such as Saudi Arabia, where such representation is still low. Therefore, this study seeks to investigate the level of gender-diversity’s representation among listed Saudi corporations’ boardrooms viz. directors’ remuneration packages. The descriptive analysis reveals that only 12% of the 136 Saudi corporations sampled have female directors on their boards. In addition, results from the regression analysis shows a positive relationship between gender diversity and directors’ compensation packages (P = 0.039). Such findings might indicate the corporates’ appreciation of women directors’ exercising their responsibilities and commitments: thus, they are highly compensated for their efforts. Or this positive association might be accredited to female directors’ power in negotiating their compensation packages in alignment with the interests of their male counterparts regardless of attributes and contribution as specified by the managerial power theory. This exploratory research study serves as one of the first of its nature in the Saudi context examining Saudi female directors’ participation on corporates’ boards in relation to their remuneration packages.

Sustainability context and industry profile on the effect of gender diversity on firm value

The aim of this study is to test the influence of the board's gender diversity on firm value through sustainability report disclosure. The research also examines the effect of industry profile in moderating the board's gender diversity relationship with sustainability report disclosure and the moderation of sustainable investment practices in the relationship between sustainability report disclosure and firm value. The testing uses panel data regression to analyze 306 sample data from non-financial companies listed on the Indonesia Stock Exchange that comply with the sample selection criteria. The research findings prove that board gender diversity is able to increase firm value because investors view the presence of female board members as reflecting a good corporate governance mechanism. This research also proves that the presence of women board members reduces the level of sustainability report disclosure. The effect of board gender diversity on sustainability report disclosure is reduced in high-profile companies. High-profile companies experience strong pressure to make disclosures of activities in which environmental and social impacts are transparent. Conversely, this study cannot demonstrate a mediating role of sustainability report disclosure on the effect of board gender diversity on increasing firm value. The interaction effect of sustainable investment practices is also not significant in this study. The research findings provide an understanding of board gender diversity, sustainability report disclosure, and firm value within the multi-theoretical framework of agency theory, stakeholder theory, and social role theory.

Does gender diversity matter? Female directors and firm carbon emissions in Japan

Research on the impact of corporate board diversity on corporate governance for corporate sustainability development is on the rise. However, studies on the effects of gender diversity on corporate environmental performance are limited to traditional corporate social responsibility reports, disclosures, and ratings. This study, instead, explores such effects, focusing on overall carbon emissions. It employs a novel dataset compiled based on direct overall carbon emissions at the firm level in Japan. Accordingly, firms with female outside directors are more likely to have lower carbon emissions. By contrast, abatement effects are muted if women are appointed as inside directors. The findings are robust to several identification strategies employed to address potential endogeneity issues. The policy implications encourage corporations to strengthen sustainability performance from the governance perspective.

The Effect of Gender Diversity and Slack Resources on Corporate Social Responsibility Disclosure

The Effect of Gender Diversity and Slack Resources on Corporate Social Responsibility Disclosure

BOARD GENDER DIVERSITY, FIRM PERFORMANCE AND FIRM RISK: A LITERATURE SURVEY

In this paper, we conduct a succinct review of literature to understand the impact of board gender diversity on firm performance and firm risk. The review indicates that the effect of gender diversity on firm performance and firm risk is inconclusive. Many studies indicate presence of a positive association between a firm’s board gender diversity and its value, while others document a negative relation, and still some showing that there is no significant relation between gender diversity and firm’s performance and risk. We recommend that there is a vast scope for research in this area, especially in the context of emerging countries to more broadly analyze the relation between a firm’s board gender diversity, and its performance and risk.