scholarly journals Why female board representation matters: The role of female directors in reducing male CEO overconfidence

2019 ◽  
Vol 53 ◽  
pp. 70-90 ◽  
Author(s):  
Jie Chen ◽  
Woon Sau Leung ◽  
Wei Song ◽  
Marc Goergen
Keyword(s):  
Female Directors ◽  
Board Representation

Female directors and CSR disclosure in Bangladesh: the role of family affiliation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pallab Kumar Biswas ◽  
Helen Roberts ◽  
Rosalind Heather Whiting
Keyword(s):  
Family Firms ◽  
Emerging Market ◽  
Annual Reports ◽  
Content Type ◽  
Female Directors ◽  
Csr Disclosure ◽  
Female Director ◽  
Corporate Social ◽  
The Impact

Purpose This paper aims to investigate the impact of female director affiliations to governing families on corporate social responsibility (CSR) disclosures in the context of Bangladeshi firms. Design/methodology/approach This study uses a quantitative empirical research method grounded in Socioemotional Wealth (SEW) theory. Data was sourced from Bangladeshi publicly listed non-financial sector companies’ annual reports and stock exchange trading and publication reports and consists of 2,637 firm-year observations from 1996 to 2011. Pooled multivariate regression models are used to test the association between corporate social and environmental disclosure and female directors, and the family affiliation (or not) of those directors. Findings The findings provide strong evidence that female directors who are affiliated to the governing family, founders and other board members reduce CSR disclosure in family firms; unaffiliated female board directors enhance CSR disclosure, and this effect is significant in both family and non-family firms. Research limitations/implications Definitions of family firms and affiliated directors may lead to over-generalization in the results. Originality/value The study highlights variation in the nature of female board appointments in emerging market family-controlled firms. The findings bring attention to the role of affiliated female director appointments in family ownership structures and speak directly to family business owners, advisors and policy makers about the importance of unaffiliated female directors as catalysts of improved CSR disclosure in family and non-family firms.

Ghostly Boundaries: Transnational Tensions and Adapting Animation in the Ghost In The Shell Franchise

2019 ◽  
pp. 141-157
Author(s):  
Brian Ruh
Keyword(s):  
Female Directors ◽  
Representational Politics ◽  
Live Action

Brian Ruh’s essay analyzes the representational politics in the Japanese-originated Ghost in the Shell franchise (1989-Present). Media franchises continue to struggle with representation, both in front of the camera (e.g., the marginalization of LGBTQ characters in franchise films) and behind it (e.g., a lack of female directors on franchise projects). As Ruh explains, Rupert Sanders’s 2017 American, live-action Ghost in the Shell adaptation sparked a controversy in representation after casting Scarlett Johansson in the lead role of Motoko Kusanagi.

Gender Discrimination and the Monitoring Role of Female Directors Over Accounting Quality

2016 ◽  
Author(s):  
Juan M. Garcca Lara ◽  
Beatriz Garcia Osma ◽  
Araceli Mora ◽  
Mariano P. Scapin
Keyword(s):  
Gender Discrimination ◽  
Accounting Quality ◽  
Female Directors

The role of the gender diversity of audit committees in modelling the quality of management earnings forecasts of initial public offers in Malaysia

2017 ◽  
Vol 32 (6) ◽  
pp. 420-440 ◽  
Author(s):  
Mohammed Abdullah Ammer ◽  
Nurwati A. Ahmad-Zaluki
Keyword(s):  
Board Of Directors ◽  
Forecast Error ◽  
Gender Diversity ◽  
Earnings Forecasts ◽  
Audit Committees ◽  
Management Earnings Forecasts ◽  
Content Type ◽  
Female Directors ◽  
The Board Of Directors

Purpose Presently, one of the major governance issues faced by management and shareholders of organizations is the gender composition of the boards of directors and audit committees. This study aims to examine the impact of gender diversity in audit committees on the accuracy of management earnings forecasts disclosure in initial public offering (IPO) prospectuses. Design/methodology/approach The study sample comprises 190 Malaysian companies issuing IPOs that transformed into public companies during the period 2002-2012. Earnings forecasts accuracy (quality) is proxied by absolute forecast error and the study model is developed based on the frameworks of the signalling theory, the agency theory and the resource-dependence theory. Findings The study proposes that female directors introduce a set of specific features in the boardroom that serve to improve investor protection and efficient monitoring of management. However, findings reveal an insignificantly positive relationship between gender diversity in audit committees and absolute forecast error, which shows that more female directors in audit committees could translate into more errors and less accuracy in earnings forecasts. Practical implications Considering the recent regulatory developments that encourage the number of women on the board of directors, the findings obtained have significant implications for policymakers. The study findings can also be invaluable to investors, investment analysts, market players and researchers. Originality/value The composition of the board of directors and audit committees in terms of gender plays a significant role in the promotion of effective corporate governance practices. This study is one of the pioneering studies that examines the advantages of gender diversity in the board of directors. It is also the first study to extend IPO literature by investigating the role of gender diversity in audit committees in the enhancement of accurate management earnings forecasts included in the IPO prospectuses.

scholarly journals FEMALES IN GOVERNANCE AND CORPORATE TAX AVOIDANCE: THE MODERATING EFFECT OF ACCOUNTING CONSERVATISM

2020 ◽  
Vol 24 ◽  
Author(s):  
Salami Suleiman
Keyword(s):  
Audit Committee ◽  
Tax Avoidance ◽  
Accounting Conservatism ◽  
Corporate Tax ◽  
Bottom Line ◽  
Positive Effects ◽  
Female Directors ◽  
Ex Post ◽  
Academic Researchers

High cash outflow in the form of corporate taxes reduces the corporate firms’ liquidity, available funds for re-investment and growth opportunities. Corporate firms’ attention is therefore geared towards ensuring minimum tax liability. The purpose of this study is to examine the effect of females’ presence in the governance on corporate tax avoidance, moderating for the role of accounting conservatism. The study is based on the companies listed on the Nigerian Stock Exchange and utilised the ex-post factor research design. The panel corrected standard regressions was employed to test the hypothesis. Female CEO, percentage of female directors and presence of female in the audit committee have significant positive effects on tax avoidance. The moderating for accounting conservatism, the percentage of female directors on the board and female director presence in the audit committee remains significant. The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, it is interested in discovering whether females’ presence in the governance affect tax avoidance and the moderating role accounting conservatism. For investors, it shows that women in the boardroom can improve the bottom line financial performance through tax reduction strategies.This study extends the existing literature by examining the mediating role of accounting conservatism on the relationship between females in governance and tax avoidance in the Nigerian context.

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