The impact of gender-diverse board and institutional investors on accruals management

2022 ◽  
pp. 100621
Author(s):  
Renee Oyotode-Adebile ◽  
Ann Marie Hibbert ◽  
Siddharth Shankar
Keyword(s):  
Institutional Investors ◽  
Accruals Management ◽  
Gender Diverse ◽  
The Impact

scholarly journals Diversity and safety on campus @ Western: Heterosexism and cissexism in higher education

2018 ◽  
Vol 25 (3) ◽  
pp. 320-340 ◽  
Author(s):  
Nicole L. Asquith ◽  
Tania Ferfolia ◽  
Brooke Brady ◽  
Benjamin Hanckel
Keyword(s):  
Higher Education ◽  
Gender Diversity ◽  
Diverse Students ◽  
University Campus ◽  
Gender Diverse ◽  
Sexuality And Gender ◽  
Research Findings ◽  
And Gender ◽  
The University ◽  
The Impact

Discrimination, harassment and violence can vitiate staff and students’ experiences of education and work. Although there is increasing knowledge about these experiences in primary and secondary education, very little is known about them in higher education. This paper draws from landmark research that examines the interpersonal, educational and socio-cultural perspectives that prevail about sexuality and gender diversity on an Australian university campus. In this paper we focus on three aspects of the broader research findings: the heterosexism and cissexism experienced by sexuality and gender diverse students and staff at the university; their actions and responses to these experiences; and the impact of these experiences on victims. The research demonstrates that although the university is generally safe, sexuality and gender diverse students and staff experience heterosexist and cissexist discrimination, which can have negative ramifications on their workplace and learning experiences.

scholarly journals Impact of Institutional Investment Pattern on Stock Volatility: A Study of BSE-30 Companies

2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Harendra Singh
Keyword(s):  
Institutional Investors ◽  
Institutional Ownership ◽  
Stock Volatility ◽  
Institutional Investment ◽  
Investment Pattern ◽  
Institutional Holdings ◽  
The Mind ◽  
The Impact

<p>There are many studies found in the field of stock volatility and institutional investors. Most of the studies found an inconsistent relationship between volatility and institutional investors. It creates a curiosity in the mind of investor, whether riskier securities attract institutional investors or an increase in institutional holdings results in an increase in volatility.</p><p><br />In this paper we tried to examine the impact of institutional ownership pattern on stock volatility. We have considered BSE-30 companies and taken 5 year data from 1st January 2009 to 1st January 2014. Our result shows that institutional ownership has positive and significant impact on stock volatility.</p>

scholarly journals Assessing the Impact of Outbreaks on Malaysian Listed Property Companies in Mixed-Asset Portfolios

2021 ◽  
Vol 29 (3) ◽  
pp. 87-93
Author(s):  
Muhammad Najib Razali ◽  
Rohaya Abdul Jalil ◽  
Ahmad Faisal Shayuti
Keyword(s):  
Institutional Investors ◽  
Investment Decision ◽  
Point Of View ◽  
Decision Making Process ◽  
Health Crisis ◽  
Real Issue ◽  
Investment Decision Making ◽  
Property Companies ◽  
High Volatility ◽  
The Impact

Abstract This paper assesses the impact of outbreaks from the perspective of volatility of Malaysian Listed Property Companies in mixed-asset portfolios, concentrating on periods of time between outbreaks. The real issue of this study is the health crisis that has troubled institutional investors, as it has already significantly impacted the returns on investments. Investors need to be better informed on the impact of health outbreaks on investments in order to minimize their impact. To assess the impact of the outbreaks, the GARCH method has been employed to examine the dynamic volatility of listed property companies in mixed-asset portfolios. The volatility level will give investors better information from point of view of the dynamics of volatility of the Malaysian listed property companies’ performance within mixed-asset portfolios. The findings show that listed property companies demonstrate high volatility compared to other mixed-asset portfolios during the periods of outbreaks. This indicates Malaysian listed property companies were the most volatile investment in mixed-asset portfolios. This empirical study will contribute significantly to institutional investors, especially in terms of the investment decision-making process during outbreaks.

scholarly journals Large pension funds and the corporate governance practices of Brazilian companies

2012 ◽  
Vol 9 (2) ◽  
pp. 76-84 ◽  
Author(s):  
Rodrigo Miguel de Oliveira ◽  
Ricardo Pereira Câmara Leal ◽  
Vinicio de Souza Almeida
Keyword(s):  
Corporate Governance ◽  
Institutional Investors ◽  
Pension Funds ◽  
Brazilian Government ◽  
Good Corporate Governance ◽  
Political Views ◽  
Governance Practices ◽  
Corporate Governance Quality ◽  
The Impact

We do not find any consistent evidence that the presence of the largest Brazilian pension funds as relevant shareholders is associated to higher corporate governance scores by public Brazilian companies. Even though companies with institutional investors as relevant shareholders presented a higher average corporate governance score than other companies, they were also larger and had greater past profitability than other companies, which are common attributes of firms with better corporate governance according to the literature. The impact of Brazilian institutional investors on the corporate governance quality of their investees is either negligible or cannot be captured by the proxies we employed. Finally, we note that these two pension funds may represent the policy and political views of the incumbent Brazilian government and that the actions of their board appointees may or not reflect what is understood as good corporate governance practices.

scholarly journals From performance measurement to performance management in the impact investment industry

2020 ◽  
Vol 94 (5/6) ◽  
pp. 205-217
Author(s):  
Jeroen van Raak ◽  
Amber Raaphorst
Keyword(s):  
Performance Measurement ◽  
Performance Management ◽  
Institutional Investors ◽  
Structured Interviews ◽  
Impact Measurement ◽  
Standardized Measures ◽  
External Reporting ◽  
The Cost ◽  
Impact Data ◽  
The Impact

Impact investments have the potential to play an important role in solving social and environmental problems. Although the sector is growing rapidly, it does face a number of challenges, in particular related to impact measurement. Measuring the impact of such investments, which aim to achieve social and/or environmental impact while simultaneously generating financial returns, has proven difficult. This study examines the design and application of measurement systems related to impact investments. To investigate this, the seven impact measurement guidelines of the IMWG are used as a framework. We study to which degree impact investors set concrete investment objectives, how they measure and collect data related to the generated impact of the investments, and how they use such data to evaluate investment opportunities. We rely on a qualitative research methodology, including 13 semi-structured interviews among Dutch institutional investors. We find that impact investors typically set general, but not specific impact objectives. Furthermore, we note that impact investors are still searching for and experimenting with performance measures, and that they would value the development of standardized measures. Such standardized measures may assist in reducing the cost of obtaining investment data, while simultaneously increasing data reliability. Although the obtained impact data is currently hardly used for external reporting and impact data driven investment decisions, the institutional investors expect this to happen in the near future as the process of impact measurement matures. This would enable institutional investors to transition from performance measurement to performance management in the impact investment industry.

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