Log in

Relevant bibliographies by topics / Board capital diversity / Journal articles

To see the other types of publications on this topic, follow the link: Board capital diversity.

Journal articles on the topic 'Board capital diversity'

Author: Grafiati

Published: 19 May 2025

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Board capital diversity.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Ooi, Chai-Aun, Chee-Wooi Hooy, and Ahmad Puad Mat Som. "The influence of board diversity in human capital and social capital in crisis." Managerial Finance 43, no. 6 (2017): 700–719. http://dx.doi.org/10.1108/mf-08-2016-0226.

Full text

Abstract:

Purpose The purpose of this paper is to investigate whether board diversity in human capital and social capital effectively mitigates the negative impacts of crises on firm performance. Design/methodology/approach Cross-sectional time series data for 2001-2011 are collected from all the tourism-related public listed firms across four Asian markets. Linear and non-linear effects of board diversity on firm performance are examined. Findings This study finds that board diversity in human capital and social capital does not significantly improve firm performance, but it significantly mitigates the

APA, Harvard, Vancouver, ISO, and other styles

2

Fredette, Christopher, and Ruth Sessler Bernstein. "Governance Effectiveness: The Interaction of Ethno-Racial Diversity and Social Capital." Nonprofit and Voluntary Sector Quarterly 50, no. 4 (2021): 816–41. http://dx.doi.org/10.1177/0899764020977698.

Full text

Abstract:

This research examines the relationship among Board Diversity, Social Capital, and Governance Effectiveness by asking, “does board ethno-racial diversity moderate the relationship between Social Capital and Governance Effectiveness, and if so, how?” Exploring the direct and interacting effects of demographic diversity and Social Capital, and their relation to governing-group effectiveness using a two-sample field survey design, we illustrate whether heterogeneous or homogeneous group compositions amplify or attenuate Governance Effectiveness, and to what degree. Primary analyses find no suppor

APA, Harvard, Vancouver, ISO, and other styles

3

Zhao, Mingxiao, and Indra Abeysekera. "Board diversity and intellectual capital disclosure of Chinese-listed firms with Belt and Road Initiative projects." Journal of Intellectual Capital 24, no. 7 (2023): 1–30. http://dx.doi.org/10.1108/jic-10-2022-0209.

Full text

Abstract:

PurposeChinese-listed firms with Belt and Road Initiatives (BRI) play a crucial role in advancing the outward investment policy of China. Board diversity can be vital, and intellectual capital disclosure (ICD) showing future earnings can build investor confidence in these firms. This study examines these two relationships in Chinese-listed firms with BRI projects during a predictable business outlook period (2019, pre-Covid period) and unpredictable business outlook period (2020, Covid period).Design/methodology/approachThe study used least squares regression that analysed the target populatio

APA, Harvard, Vancouver, ISO, and other styles

4

Yusuf, Abdelrhman, and Mohamed Sherif. "All on Board? New Evidence on Board Characteristics from a Large Panel of UK FTSE Indices." Sustainability 12, no. 13 (2020): 5328. http://dx.doi.org/10.3390/su12135328.

Full text

Abstract:

This study analyses whether the board characteristics (diversity attributes, competitive capital, time commitment) of companies listed on the Financial Times Stock Exchange FTSE100 exhibit a different performance compared to those associated with conventional benchmark indices (FTSE250, FTSE SMALLCAP (small capitalisation), FTSE Fledgling, and FTSE All-Shar). Using multivariate analysis and unbalanced panel data over the period 2000−2014, we provide novel evidence on how the UK stock market indices react to diversity in board characteristics. Our findings reveal that different aspects of board

APA, Harvard, Vancouver, ISO, and other styles

5

Isa, Muhammad Aminu, Tajudeen Lawal, and Lukman Ojedele Lawal. "Board diversity and intellectual capital disclosure in listed firms in Nigeria: The moderating role of ownership concentration." Research Journal of Business and Economic Management 5, no. 1 (2022): 11–22. http://dx.doi.org/10.31248/rjbem2022.079.

Full text

Abstract:

This study examines the moderating role of ownership concentration on the relationship between board diversity and intellectual capital of forty-four listed non-financial services firms in Nigeria during the period of ten years from 2011-2020. The descriptive statistics tool was used to obtain summary statistics for the variables in the study. Similarly, ordinary least square regresion was employed to examine the study's hypotheses using STATA 12 software. The finding of the study revealed that board education has a significant positive impact on intellectual capital disclosure. However, board

APA, Harvard, Vancouver, ISO, and other styles

6

Booth-Bell, Darlene. "Social capital as a new board diversity rationale for enhanced corporate governance." Corporate Governance: The International Journal of Business in Society 18, no. 3 (2018): 425–39. http://dx.doi.org/10.1108/cg-02-2017-0035.

Full text

Abstract:

PurposeThe benefits of board diversity are often categorized into five distinct business rationales: talent rationale, market rationale, litigation rationale, employee relations rationale and governance rationale. However, if resource dependency theory’s focus on the director’s ability to secure important resources for the firm is considered, social capital as a viable additional rationale for board diversity can also be considered. The purpose of this paper is to argue that diverse members of the board are likely to have social capital that differs from non-diverse members of the board. Conse

APA, Harvard, Vancouver, ISO, and other styles

7

Elmoursy, Hanan, Mohammed Bouaddi, Mohamed A. K. Basuony, Nariman Kandil, and Rehab EmadEldeen. "The Influence of Board Diversity on Capital Structure Decisions: Examining Financial Risk Management Across Different Market Conditions in UK-Listed Firms." Journal of Risk and Financial Management 18, no. 4 (2025): 202. https://doi.org/10.3390/jrfm18040202.

Full text

Abstract:

This study examines how board diversity affects the capital structure decisions of United Kingdom (UK)-listed firms on the London Stock Exchange (LSE) under varying market conditions for the period from 2002 to 2021. Data were gathered from BoardEx, ORBIS, and DataStream databases. Linear regression and fixed-effect models were used, along with transition two- and three-regime regression models. The findings reveal that educational diversity consistently negatively affects capital structure across all market conditions. Gender diversity and board independence improve capital structure, except

APA, Harvard, Vancouver, ISO, and other styles

8

Al-Musali, Mahfoudh Abdul Karem Mahfoudh, and Ku Nor Izah Ku Ismail. "Board diversity and intellectual capital performance." Accounting Research Journal 28, no. 3 (2015): 268–83. http://dx.doi.org/10.1108/arj-01-2014-0006.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Miglani, Seema, and Victoria Obeng. "Gender Diversity and Human Capital Efficiency in Australian Institutions: The Moderating Role of Workforce Environment Quality." Journal of Risk and Financial Management 16, no. 7 (2023): 343. http://dx.doi.org/10.3390/jrfm16070343.

Full text

Abstract:

We examine the relationship between board gender diversity and human capital efficiency and further consider the moderating role of workforce environment quality from the perspectives of profit-making and loss-making firms. Using a sample of 2700 firm-year observations from listed Australian firms for the period 2008–2019, we found a positive relationship between the presence of females on boards and human capital efficiency which was more pronounced for loss-making firms as against profit-making firms. Additionally, the relationship between gender diversity and human capital efficiency was mo

APA, Harvard, Vancouver, ISO, and other styles

10

George, Ohene Djan, Zehou Sun, and Bawuah Jonas. "Board Gender Diversity and Dividend Policy in SMEs: Moderating Role of Capital Structure in Emerging Market." Journal of Research in Business, Economics and Management 9, no. 2 (2017): 1667–76. https://doi.org/10.5281/zenodo.3957946.

Full text

Abstract:

Given the mix findings in literature regarding gender diversity and dividend policy, we suspected that capital structure is an intervening variable to moderate the relationship.  This paper therefore examines the joint role of board gender diversity and capital structure of a firm; does it improve or weaken dividend policy. The study analyzed 2015 year data from 1,011 unlisted firms from Ghana. Structured questionnaire and published annual reports were used to obtain the required data for the study. The results indicate that the relationship between the interaction term and dividend polic

APA, Harvard, Vancouver, ISO, and other styles

11

Taljaard, Cobus CH, Michael JD Ward, and Chris J. Muller. "Board diversity and financial performance: A graphical time-series approach." South African Journal of Economic and Management Sciences 18, no. 3 (2015): 425–48. http://dx.doi.org/10.4102/sajems.v18i3.926.

Full text

Abstract:

Directors need to guide and govern companies on behalf of and for the benefit of shareholders and stakeholders. However questions remain as to whether boards with higher levels of diversity amongst directors are better equipped to fulfil their fiduciary duty than boards with lower levels of diversity. This research examines whether increased levels of diversity within boards are associated with improved financial performance to shareholders. From the literature, several theoretical frameworks that could explain why increased diversity might or might not lead to improved board performance were

APA, Harvard, Vancouver, ISO, and other styles

12

Galbreath, Jeremy. "Are boards on board? A model of corporate board influence on sustainability performance." Journal of Management & Organization 18, no. 4 (2012): 445–60. http://dx.doi.org/10.1017/s1833367200000699.

Full text

Abstract:

AbstractExisting research on a board-of-director–sustainability performance relationship have largely examined inside directors, outside directors, and gender diversity – yet empirical results have yet to offer any definitive answers. I posit that this previous research lacks a thorough examination of the role of boards and the means and mechanisms by which they influence performance. Drawing on the board capital perspective and the role of boards, this paper develops a model that highlights the influence of board capital on the future sustainability performance of firms. The model takes into

APA, Harvard, Vancouver, ISO, and other styles

13

Galbreath, Jeremy. "Are boards on board? A model of corporate board influence on sustainability performance." Journal of Management & Organization 18, no. 4 (2012): 445–60. http://dx.doi.org/10.5172/jmo.2012.18.4.445.

Full text

Abstract:

AbstractExisting research on a board-of-director–sustainability performance relationship have largely examined inside directors, outside directors, and gender diversity – yet empirical results have yet to offer any definitive answers. I posit that this previous research lacks a thorough examination of the role of boards and the means and mechanisms by which they influence performance. Drawing on the board capital perspective and the role of boards, this paper develops a model that highlights the influence of board capital on the future sustainability performance of firms. The model takes into

APA, Harvard, Vancouver, ISO, and other styles

14

Fifi Aswita Mandala Sari, Noer Sasongko, and Triyono. "CEO Narcissism and Corporate Tax Avoidance: Testing The Moderating Role of ESG." Riset Akuntansi dan Keuangan Indonesia 9, no. 2 (2024): 179–89. https://doi.org/10.23917/reaksi.v9i2.8610.

Full text

Abstract:

Examining the effects of capital intensity, board gender diversity, and CEO narcissism on company tax avoidance with ESG acting as a moderating factor is the aim of this study. Companies that manufacture food and beverages that are listed on the Indonesia Stock Exchange (IDX) for the years 2017–2023 make up the research population. Purposive sampling techniques were used to pick 126 companies for the sample. The research methodology used in this study is quantitative, and linear regression is used to examine the data. The findings show that CEO narcissism has a positive but insignificant effec

APA, Harvard, Vancouver, ISO, and other styles

15

Ngu, Sie Bing, and Azlan Amran. "The impact of sustainable board capital on sustainability reporting." Strategic Direction 35, no. 12 (2019): 8–11. http://dx.doi.org/10.1108/sd-05-2019-0098.

Full text

Abstract:

Purpose This aim of this paper is to prove that the diversity of board capital is a significant driver of corporate governance. Board capital has increasingly been identified as a key part of governance mechanism that assists businesses to improve their sustainability reporting practices and sustainability performance. In addition, board capital has been recognized as being key to the development of good corporate governance in the private and public sectors. Design/methodology/approach The paper discusses whether the diversity of board capital is a significant driver of corporate governance.

APA, Harvard, Vancouver, ISO, and other styles

16

Kim, Nami, and Eonsoo Kim. "Board capital and exploration: from a resource provisional perspective." Management Decision 53, no. 9 (2015): 2156–74. http://dx.doi.org/10.1108/md-11-2014-0648.

Full text

Abstract:

Purpose – Drawing upon the resource dependence theory, the purpose of this paper is to examine how the board capital diversity influences the explorative innovation of firms, attempting to resolve the inconsistent empirical findings of the effect of outside directors on firm’s R & D strategy. Design/methodology/approach – Using a sample of Korean manufacturing firms which consider R & D capability to be one of their core competencies, the study uses negative binomial model to test the influence of board capital diversity on explorative innovation. Findings – Results support the value o

APA, Harvard, Vancouver, ISO, and other styles

17

Afzal, Rabia, and Aisha Riaz. "Examining the Impact of Capital Structure and Board Diversity on Firm Performance: Evidence from Pakistan Stock Exchange." Journal of Asian Development Studies 13, no. 2 (2024): 870–86. http://dx.doi.org/10.62345/jads.2024.13.2.69.

Full text

Abstract:

This study aims to investigate the relationship between capital structure, board diversity, and firm performance among KSE-100 index firms listed on the Pakistan Stock Exchange. We use a panel data approach and STATA MP-14 to analyze the impact of two capital structure measures (debt-to-equity ratio and debt-to-total assets) and three board diversity measures (female representation, female executive presence, and male executive presence) on three financial performance indicators (firm size, firm age, and return on equity). Our findings reveal a significant positive association between debt fin

APA, Harvard, Vancouver, ISO, and other styles

18

Anifowose, Mutalib, Hafiz Majdi Abdul Rashid, and Hairul Azlan Annuar. "Intellectual capital disclosure and corporate market value: does board diversity matter?" Journal of Accounting in Emerging Economies 7, no. 3 (2017): 369–98. http://dx.doi.org/10.1108/jaee-06-2015-0048.

Full text

Abstract:

Purpose The purpose of this paper is to examine the relationship between IC disclosure and the corporate market value (CMV) of listed firms on the main board of Nigeria Stock Exchange and to test the moderating effect of religious and ethnic composition of board members on the relationship. Design/methodology/approach This study applies the signaling and upper echelons theories in formulating four hypotheses that guide the results analysis. By employing a two-step dynamic system generalized method of moments and controlling for the possible endogeneity effect on the parameters estimated for a

APA, Harvard, Vancouver, ISO, and other styles

19

Wirawan, Jennifer, and I. Gusti Agung Musa Budidarma. "The Effect of Board Gender Diversity, Board Size, and Capital Structure on Firm Performance Moderated by Institutional Ownership." Dinasti International Journal of Economics, Finance & Accounting 5, no. 3 (2024): 2023–32. http://dx.doi.org/10.38035/dijefa.v5i3.3134.

Full text

Abstract:

The aim of this study was to examine the effect of board gender diversity, board size, and capital structure on firm performance in energy sector companies listed on the Indonesian Stock Exchange for the 2021–2023 period, which was moderated by institutional ownership. This study employed a purposive sampling technique, with a total sample size of 93 companies’ data. The data were analyzed using the SPSS program, specifically through moderated regression analysis. The results showed that board gender diversity and capital structure had no effect on firm performance, whereas board size had a ne

APA, Harvard, Vancouver, ISO, and other styles

20

Isnindiah Sofiati and Aria Farah Mita. "The Role Of Gender Diversity In Increasing ESG Performance Through Intellectual Capital." Jurnal Akuntansi 28, no. 1 (2024): 184–205. http://dx.doi.org/10.24912/ja.v28i1.1861.

Full text

Abstract:

This study examines whether intellectual capital mediates the association between board gender diversity and ESG performance. The samples were selected based on criteria that included all non-financial companies registered on the Indonesia Stock Exchange. The total observations are 257 in the period 2017 to 2022. ESG scores were obtained from the Refinitiv Eikon database as a proxy for ESG performance, intellectual capital proxied by the value-added intellectual coefficient (VAIC) model, and directors' gender diversity proxied by the percentage of female directors. The results show intellectua

APA, Harvard, Vancouver, ISO, and other styles

21

Josephine, Kezia, Vianty Adella Santo, and Totti Andrea Leonardo. "Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi." AKURASI: Jurnal Riset Akuntansi dan Keuangan 4, no. 3 (2022): 249–60. https://doi.org/10.36407/akurasi.v4i3.784.

Full text

Abstract:

This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diversity (GD), and the board of activity (BoA). GCG implementation can encourage companies to act in stakeholders' interests, for example, by making disclosures related to human capital. This study examines the effect of the independent variables (BoI, GD, and BoA) on the dependent variable (HCD). This study uses 180 company data samples listed on

APA, Harvard, Vancouver, ISO, and other styles

22

Anggelina, Bella, Estralita Trisnawati, and Amrie Firmansyah. "Faktor Yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board Gender Diversity?" E-Jurnal Akuntansi 32, no. 4 (2022): 912. http://dx.doi.org/10.24843/eja.2022.v32.i04.p07.

Full text

Abstract:

This study aims to analyze the effect of audit quality, size of the board of directors, and capital intensity on tax aggressiveness with gender diversity of directors as a moderating variable. The research was conducted on mining companies based on the IDX-IC classification on the IDX for 4 years, 2016-2019 period. The sample obtained was 47 observations with cross-sectional data method and multiple linear regression test. The results show that audit quality is negatively related to tax aggressiveness, capital intensity is positively related to tax aggressiveness, and gender diversity of direc

APA, Harvard, Vancouver, ISO, and other styles

23

Hakki, Tandry, Yanti Yanti, and Vivi Vivi. "Peran Prudence dan Komisaris Independen Sebagai Moderasi Pengaruh Intellectual Capital dan Board Diversity Terhadap Green Intellectual Capital." Ranah Research : Journal of Multidisciplinary Research and Development 6, no. 6 (2024): 2546–55. http://dx.doi.org/10.38035/rrj.v6i6.1095.

Full text

Abstract:

The need to improve the quality of presentation in annual reports is not only in the form of financial information but also non-financial information. This information is expected to increase stakeholder trust and reduce the level of risk and uncertainty faced by investors. The types of information provided by companies in annual reports can be classified into two, namely mandatory information and voluntary information. One of the voluntary information is information about green intellectual capital. This study aims to test the effect of Intellectual Capital, Board of Diversity on Green Intell

APA, Harvard, Vancouver, ISO, and other styles

24

De Vita, Glauco, and Yun Luo. "When do regulations matter for bank risk-taking? An analysis of the interaction between external regulation and board characteristics." Corporate Governance: The International Journal of Business in Society 18, no. 3 (2018): 440–61. http://dx.doi.org/10.1108/cg-10-2017-0253.

Full text

Abstract:

PurposeAccording to previous international studies, the impact of external regulation on bank risk is ambiguous. The purpose of this paper is to ask the question, “When do regulations matter for bank risk-taking?” by reporting the first empirical investigation of how the relation between bank regulations (capital requirements, official supervisory power and market discipline) and bank risk-taking is moderated by board monitoring characteristics.Design/methodology/approachUsing SYS-GMM, the analysis of the interaction between bank-level boards of directors’ attributes (board size, board indepen

APA, Harvard, Vancouver, ISO, and other styles

25

Giuliani, Marco, and Simone Poli. "Which Relationship between Gender Diversity, Intellectual Capital and Financial Performance?" International Journal of Business and Management 14, no. 10 (2019): 101. http://dx.doi.org/10.5539/ijbm.v14n10p101.

Full text

Abstract:

Some would argue that gender diversity, both in ownership and in board of directors, can affect both financial performance and intellectual capital (IC) performance, and that the latter, in turn, can affect financial performance. This leads to hypothesise that IC performance can be a mediator in the relationship between gender diversity, in ownership or board of directors, and financial performance. As this hypothesis does not appear to have had an adequate investigation in literature, this paper aims to investigate if IC performance can be considered as a mediator in the relationship between

APA, Harvard, Vancouver, ISO, and other styles

26

Chong, Lai Yee Jennifer, Jong, Ling, Yap, and Ching Seng. "Board Capital and Firm Performance." MATEC Web of Conferences 377 (2023): 02005. http://dx.doi.org/10.1051/matecconf/202337702005.

Full text

Abstract:

This study examines the influence of board capital on firm performance. Annual reports are used as the main sources for data collection. This study finds that firm performance decreases with gender diversity. Next, the interlocking directorate is not associated with firm performance. The findings would be useful to Malaysian policy-makers in deliberating the board’s role as a governance mechanism in strengthening the board structure. The results suggest selecting a director with relevant knowledge and perspective rather than simply meeting the number of board seats.

APA, Harvard, Vancouver, ISO, and other styles

27

Hesniati, Hesniati, Rizal Verandi, and Yulfiswandi Yulfiswandi. "The Impact of Gender Diversity on Firm Performance: Intellectual Capital as a Moderator." At-Tadbir : jurnal ilmiah manajemen 9, no. 1 (2025): 19. https://doi.org/10.31602/atd.v9i1.16534.

Full text

Abstract:

Indonesia has the highest gender gap in ASEAN. This research examines the moderating role of intellectual capital in the relationship between gender diversity and company performance. Data from industrial sector companies listed on the Indonesia Stock Exchange were analyzed using panel data and moderated regression analysis in STATA 17. A supplementary test was also conducted based on IDX board classification. Key findings include: (1) gender diversity negatively impacts firm performance; (2) structural capital weakens the negative effect of gender diversity on firm performance, while capital

APA, Harvard, Vancouver, ISO, and other styles

28

Ilhamdi, Ilhamdi, and Neng Evi Silvia Arianti. "Board Diversity, Ukuran Perusahaan Dan Intellectual Capital Disclosure Bank Umum Syariah." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 5, no. 2 (2019): 139–57. http://dx.doi.org/10.35836/jakis.v5i2.19.

Full text

Abstract:

This study aims to analyze the factors that affect the disclosure of intellectual capital, namely board diversity and firm size. The samples used were secondary data from Annual Report of Islamic Banks that registered in the BI during the observation period 2011-2015. Sampels were taken with a purposive sampling method, and who meet the criteria for sample selection. Content analysis was employed in this study to determine the Intelectual Capital Disclosure (ICD). The study used panel data analysis to investigate the influence of board diversity and firm size on ICD. Content analysis show that

APA, Harvard, Vancouver, ISO, and other styles

29

Mandala, Nebert, Erasmus Kaijage, Josiah Aduda, and Cyrus Iraya. "Gender Diversity of Boards, Board Composition and Firm Performance." European Scientific Journal, ESJ 13, no. 34 (2017): 62. http://dx.doi.org/10.19044/esj.2017.v13n34p62.

Full text

Abstract:

The broad objective of this research was to determine whether gender diversity of boards and board composition, affects performance. Secondary data was collected for a ten-year period from 2006 to 2015 from 98 sampled financial institutions. Multiple regression analysis and generalized estimating equations were used in analysis of the collected data. Parametric and nonparametric methodologies were used. The study was anchored on the agency theory, stakeholder theory, the human capital theory and resource dependence theory. The results show that, gender diversity of boards and board composition

APA, Harvard, Vancouver, ISO, and other styles

30

Kamath, Bharathi. "Board Gender Diversity and Intellectual Capital Performance of Firms in India." JWEE, no. 1-2 (June 23, 2022): 97–116. http://dx.doi.org/10.28934/jwee22.12.pp97-116.

Full text

Abstract:

The study analyses the impact of female representation on boards of top Indian firms and examines its impact on the financial as well as Intellectual Capital (IC) performance of these firms. A sample representing firms across different industries is studied for a five year period from FY 2014-15 to 2018-19. The data is analyzed using panel regression wherein BLAU’s Index, Shannon’s Index of gender diversity and percentage of independent women directors is taken as explanatory variables. The financial performance is measured using Return on Assets (ROA) and Average Turnover of Assets (ATO). The

APA, Harvard, Vancouver, ISO, and other styles

31

Mansour, Marwan, Mo’taz Al Zobi, Dheif Allah E’leimat, Sad Abu Alim, and Ahmad Marei. "Board gender diversity and bank performance in Jordan." Banks and Bank Systems 19, no. 1 (2024): 183–94. http://dx.doi.org/10.21511/bbs.19(1).2024.16.

Full text

Abstract:

Board diversity is crucial for corporate governance and improves corporate outcomes by aligning management with stakeholders’ interests. Compared to advanced environments, Jordan’s decent sociocultural backdrop exhibits a higher level of gender bias. This study investigates the influence of board gender diversity (BGD) on Jordanian banking sector performance, an under-explored area. This quantitative paper employs Ordinary Least Squares (OLS), random, and fixed-effect approaches to analyze 182 bank-year observations for balanced longitudinal data analysis. These approaches correctly establish

APA, Harvard, Vancouver, ISO, and other styles

32

Singh, Amit Kumar, Hima Bindu Kota, Varda Sardana, and Shubham Singhania. "Does Gender Diversity on Board Promote Corporate Social Responsibility? An Empirical Analysis of Sustainable Development Goals." Australasian Business, Accounting and Finance Journal 15, no. 5 (2021): 22–40. http://dx.doi.org/10.14453/aabfj.v15i5.3.

Full text

Abstract:

Recent regulatory changes in India require the firms to improve the appointment of female directors on corporate boards, and it is believed that such a regulation would prove to be a boon in terms of strategic decision making. The Board Capital Theory advocates that the appointment of women directors on board shall enhance various dimensions of the board capital breadth and help in better decision making. With growing consciousness for sustainable practices throughout the globe, it is pertinent to see whether the gender diverse boards can promote corporate social responsibility and create a bu

APA, Harvard, Vancouver, ISO, and other styles

33

Laka, Daniel Temitope, Jesse David Mamodu, and Unenwojo Folaolurin Laka. "Gender Diversity, Capital Structure and Financial Performance: A study of Banks in the UK." FUDMA Journal of Accounting and Finance Research [FUJAFR] 3, no. 2 (2025): 26–42. https://doi.org/10.33003/fujafr-2025.v3i2.165.26-42.

Full text

Abstract:

This study aims to explore the effect of gender diversity on the capital structure and financial performance of listed banks in the UK, covering a 10-year period from 2011 to 2020 and using a sample of 11 banks. To test the effect of gender diversity on capital structure and financial performance, the ordinary least square regression was employed. Debt-to-equity ratio was used as a measure of capital structure, while financial performance was measured using Tobin’s q. Board gender diversity was found to have a negative and significant effect on UK banks’ capital structure. On the other hand, b

APA, Harvard, Vancouver, ISO, and other styles

34

Wati, Yenny, Layla Hafni, Agus Hocky, Febdwi Suryani, and Yanti Mayasari Ginting. "Moderation of gender diversity in factors affecting firm value." Jurnal Akademi Akuntansi 7, no. 4 (2024): 493–507. https://doi.org/10.22219/jaa.v7i4.35663.

Full text

Abstract:

Purpose: This study examines the impact of financial performance, board size, and working capital on firm value. Gender diversity is a moderating variable in studies that determines how the effectiveness of financial performance, board size, and working capital affect firm value. Methodology/approach: Manufacturing enterprises are the sample for this research, and the secondary data source is the Indonesian Stock Exchange from 2019 to 2023. This study combines SPSS with a data analysis approach known as moderating regression analysis. Findings: Financial performance, board size, and working ca

APA, Harvard, Vancouver, ISO, and other styles

35

Ria, Ria. "Determinant Factors of Corporate Governance on Company Performance: Mediating Role of Capital Structure." Sustainability 15, no. 3 (2023): 2309. http://dx.doi.org/10.3390/su15032309.

Full text

Abstract:

The purpose of this study is to investigate the role of capital structure as mediating variable in the relationship between corporate governance and company performance. Data for this study was obtained from financial statements and was done in Indonesia’s non-financial sector. From among the companies listed on the Indonesia Stock Exchange between 2017 and 2021, 15 companies were chosen as a sample. Findings show that corporate governance (board independence, board size, and audit committee) were significantly associated with capital structure and company performance, but gender diversity has

APA, Harvard, Vancouver, ISO, and other styles

36

Hussaini, Mukhtar, Ishaya Luka Chechet, Latifat Abdulsalam Abdulfatah, Mohammed Umar Maidugu, and Tijjani Ahmed Yusuf. "Board Diversity and Intellectual Capital Efficiency of Listed Consumer Goods Firms in Nigeria." International Journal of Research and Innovation in Social Science VIII, no. VIII (2024): 522–33. http://dx.doi.org/10.47772/ijriss.2024.808042.

Full text

Abstract:

This study examines the effect of board diversity on the intellectual capital efficiency of listed consumer goods firms in Nigeria. The ex-post facto research design was adopted, and secondary data was extracted from the annual reports of the listed consumer goods firms in Nigeria. The population of the study consists of twenty-one (21) companies and the sample size consists of seventeen (17) companies arrived at using filtering technique. The study covers a period of 10 years from 2013 to 2022. Multiple regression analysis was employed in analyzing the data collected. Findings revealed that t

APA, Harvard, Vancouver, ISO, and other styles

37

Oktaviana, Ayunda Rizqi, and Doddy Setiawan. "Board Characteristics and Intellectual Capital in Islamic Banks: Evidence from Indonesia, Malaysia and Bangladesh." Falah: Jurnal Ekonomi Syariah 7, no. 1 (2022): 1–12. http://dx.doi.org/10.22219/jes.v7i1.19900.

Full text

Abstract:

This study aims to determine the effect of intellectual capital and board characteristics on Islamic banks in Indonesia, Malaysia, and Bangladesh. This study was quantitative were data collected from the annual report of Islamic banks in 2014 to 2019 in Indonesia, Malaysia, and Bangladesh. The data were analyzed using multiple linear regression. The result found that educational diversity and gender diversity have a significant effect on intellectual capital at Islamic banks in Indonesia, Malaysia, and Bangladesh, while the board size and the board meeting does not affect. The result may have

APA, Harvard, Vancouver, ISO, and other styles

38

Goyal, Rita, Nada Kakabadse, and Andrew Kakabadse. "Improving corporate governance with functional diversity on FTSE 350 boards: directors’ perspective." Journal of Capital Markets Studies 3, no. 2 (2019): 113–36. http://dx.doi.org/10.1108/jcms-09-2019-0044.

Full text

Abstract:

Purpose Boards presently are considered the most critical component in improving corporate governance (CG). Board diversity is increasingly being recommended as a tool for enhancing firm performance. Academic research and regulatory action regarding board diversity are focussed mainly on gender and ethnic composition of boards. However, the perspective of board members on board diversity and its impact is mostly missing. Moreover, while strategic leadership perspective suggests that a broader set of upper echelon’s characteristics may shape their actions, empirical evidence investigating the i

APA, Harvard, Vancouver, ISO, and other styles

39

Pahala, Indra, Suherman Suherman, Titis Fatarina Mahfirah, et al. "Corporate governance mechanisms and capital structure in a two-tier board system: The role of board gender diversity." Corporate Board: Role, Duties and Composition 21, no. 2 (2025): 18–30. https://doi.org/10.22495/cbv21i2art2.

Full text

Abstract:

This study sought to investigate the relationship between capital structure and corporate governance variables, with an emphasis on the moderating effect of gender diversity on the board on the relationship between capital structure and corporate governance mechanisms in a two-tier board structure (Indonesia). Utilizing a sample of 384 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2012 to 2021, this study generated 3,836 observations to evaluate hypotheses regarding the impact of the board of directors (BOD), board of commissioners (BOC), and the proportion of independe

APA, Harvard, Vancouver, ISO, and other styles

40

Abdullahi, Ibrahim, and Adabenege Yahaya Onipe. "Board demographic characteristics and cost of debt decisions." Journal of Contemporary Accounting 5, no. 2 (2023): 126–43. https://doi.org/10.5281/zenodo.8434487.

Full text

Abstract:

We adopt the Agency Theory (1976) as the theoretical foundation of this paper. We estimate the effects of board demographic characteristics on cost of capital of 133 listed firms on the Main Board of the Nigerian Exchange for a period of fifteen (15) years, covering 2008 to 2022. Board demographic characteristics considered in this article include, board size, board independence, board meetings, and board gender diversity, while cost of capital is measured by weighted average cost of capital (cost of debt and cost of equity).  We use the Generalized Method of Moments to estimate the relat

APA, Harvard, Vancouver, ISO, and other styles

41

Angela, Aurora, and Meilyani Meilyani. "PENGARUH COST OF CAPITAL, FINANCIAL PERFORMANCE, DAN BOARD GENDER DIVERSITY TERHADAP COMPANY VALUE." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 5, no. 3 (2024): 373–87. https://doi.org/10.31258/current.5.3.373-387.

Full text

Abstract:

Increasing company value is a corporation’s long-term objective. Good capital cost management, optimizing financial performance, and it is anticipated that increasing the number of women on the board of directors will raise the value of the company. Research was conducted to ascertain the impact of cost of capital (coc), financial performance, and board gender diversity on company value. All manufacturing enterprises registered on the Indonesia Stock Exchange in 2020–2022 make up the study's population. There was a purposeful sampling to get the study's sample. Multiple linear regression is us

APA, Harvard, Vancouver, ISO, and other styles

42

Kipngetich, Tarus John, Ronald Bonuke, and Joel Tenai. "Does Board Education Diversity Affect Environmental Accounting Disclosure?" SEISENSE Journal of Management 2, no. 6 (2019): 17–29. http://dx.doi.org/10.33215/sjom.v2i6.217.

Full text

Abstract:

Purpose- The purpose of this study was to examine the effect of board education diversity on environmental accounting disclosure among firms listed in the Nairobi Security Exchange. Design/Methodology- The study adopted both explanatory and longitudinal research design. The target population comprised 65 listed firms at Nairobi Securities Exchange from 2008 to 2017. However, inclusion criteria were the 27 listed firms from 2008 to 2017, giving a total of 270 observations. A documentary analysis guide was used to collect secondary data. Findings- The findings showed that board educa

APA, Harvard, Vancouver, ISO, and other styles

43

Lawal, Tajudeen, Daniya Adeiza Abdulazeez, and Musa Saidu. "Board Diversity and Intellectual Capital Performance of Listed Non-Financial Service Firms in Nigeria." Accounting Analysis Journal 11, no. 2 (2023): 85–93. http://dx.doi.org/10.15294/aaj.v11i2.57947.

Full text

Abstract:

Purpose : This study examines the effect of board diversity on the intellectual capital performance of listed non-financial service firms in Nigeria. This is due to the paucity of studies in this area especially within the context of Nigeria even at the instance of the gradual and steady shift from the industrial to information/knowledge based economy.Method : The study employs correlational research design to examine the 44 sampled firms fora period of ten years (2011-2020). Quantitative data extracted from the annual reports of the firms were analysed using descriptive statistics, correlatio

APA, Harvard, Vancouver, ISO, and other styles

44

Chang, Yuan, Mazurina Mohd Ali, Qing Wang, and Shu-Hui Lin. "Corporate Board Gender Diversity and Financing Decision." International Journal of Economics and Finance 15, no. 8 (2023): 43. http://dx.doi.org/10.5539/ijef.v15n8p43.

Full text

Abstract:

Based on a total of 1,590 listed non-financial firms on the Taiwan Stock Exchange and the Taipei Exchanges covering the period of 2007~2020, this study examines whether a firm&rsquo;s financing decision, namely, capital structure policy is affected by corporate board gender diversity. While existing research has explored the effects of a firm&rsquo;s board diversity on various financial and non-financial consequences, this study argues that board gender diversity contributes to better financial performance and higher social reputation, on the one hand, it allows the firm to borrow more

APA, Harvard, Vancouver, ISO, and other styles

45

Kamila, Nurul. "CORPORATE GOVERNANCE DAN KEPUTUSAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI INDONESIA." Anterior Jurnal 23, no. 2 (2024): 51–56. http://dx.doi.org/10.33084/anterior.v23i2.4927.

Full text

Abstract:

This study aims to determine whether corporate governance such as gender diversity, board size and board independence, as well as company characteristics such as profitability affect capital structure decisions. This study uses panel data from 55 manufacturing sector companies listed on the Indonesian stock exchange from 2014 to 2021. This study uses a random effect regression analysis technique to test the hypothesis, the results of this study are the variables gender diversity, board size and board independence and profitability affect leverage significantly, for corporate governance variabl

APA, Harvard, Vancouver, ISO, and other styles

46

Rahmawati, Aryani Intan Endah, Adhelia Desi Prawestri, Samsul Rosadi, and Marita Kusuma Wardani. "Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital." JAS (Jurnal Akuntansi Syariah) 8, no. 2 (2024): 203–26. https://doi.org/10.46367/jas.v8i2.1943.

Full text

Abstract:

Islamic banks are required to establish a sharia supervisory board (SSB). In that sense, there is a need to gain insight into whether the characteristics of the sharia supervisory board affect the performance of Islamic banks. This research investigates the effect of SSB size, sharia background, financial background, gender diversity, and the moderating effect of intellectual capital on the performance of Islamic banks in Indonesia, Malaysia, and Brunei Darussalam during 2011-2021. The data used in this study is taken from the annual reports of Islamic banks, as many as 269 observation data, a

APA, Harvard, Vancouver, ISO, and other styles

47

Isaac, Omole Ilesanmi, and Adewumi Ayodeji. "Capital Structure, Board Characteristics and Firm Performance of Listed Non-Financial Companies." International Journal of Research and Innovation in Social Science VIII, no. I (2024): 1776–89. http://dx.doi.org/10.47772/ijriss.2024.801131.

Full text

Abstract:

This exploratory research investigates the complex dynamics among capital structure, board characteristics, and financial performance in listed non-financial companies in Nigeria. Utilizing purposive sampling, the study focuses on 67 companies, primarily non-financial, renowned for consistently providing accessible data. Annual reports from 2012 to 2022 serve as the data source, covering metrics related to capital structure (Debt to Assets Ratio and Leverage Ratio), board characteristics (CEO Duality, Board Size, and Board Gender Diversity), and financial performance (Return on Assets, Dividen

APA, Harvard, Vancouver, ISO, and other styles

48

Kim, Daniel Sungyeon, and Hong Kee Sul. "Diversity Matters: A Study on the Relationship between Board Career Diversity and Firm Performance." Sustainability 13, no. 17 (2021): 9674. http://dx.doi.org/10.3390/su13179674.

Full text

Abstract:

Are shareholders better off hiring directors with in-depth specialties in the company’s core business or hiring directors with broader perspectives? This study addresses the question by investigating the relationship between directors’ career diversity and firm performance. It employs Tobin’s Q, total shareholder return, and return on equity as measures of firm performance. Accordingly, board career diversity has a significant and positive effect on firm performance. Moreover, we find that board directors with diverse industry experiences create value for firms via advisory (e.g., R&D and

APA, Harvard, Vancouver, ISO, and other styles

49

Yenita, Riri, and Efrizal Syofyan. "Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, dan Diversitas Dewan Komisaris Terhadap Pengungkapan Modal Intelektual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016)." Wahana Riset Akuntansi 6, no. 1 (2018): 1129. http://dx.doi.org/10.24036/wra.v6i1.101937.

Full text

Abstract:

This research aims to examine the effect of firm characteristic, firm performance, the board of commissioners diversity on Intellectual capital disclosure. Characteristics of the company in this study consist of firm size, firm age, and leverage, and the board of commissioners diversity in this study consist of the commissioner of foreign and the commissioner of independent. The research used agency theory, stakeholder theory and, signaling theory. The sampling method used nonprobability sampling with the purposive sampling technique. This research consists of 61 sample manufacturing companies

APA, Harvard, Vancouver, ISO, and other styles

50

Gao, Yu, Xinyu Tian, and Jian Xu. "Intellectual Capital, Board Diversity, and Firms’ Financial Performance: A Complex System Perspective." Systems 12, no. 9 (2024): 363. http://dx.doi.org/10.3390/systems12090363.

Full text

Abstract:

The objective of this study is to analyze the impact of intellectual capital (IC) and its components on firm financial performance using data from Chinese agricultural listed companies during 2015–2020. The moderating role of board diversity in the relationship between IC and firm financial performance is also tested. The modified value-added intellectual coefficient (MVAIC) model is used to measure IC, and board diversity is measured by several indicators, such as diversity in gender, experience, professional background, and educational background. The results suggest that the overall IC and

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!