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1

Kanadlı, Sadi Boğaç, Pingying Zhang, and Nada K. Kakabadse. "How job-related diversity affects boards’ strategic tasks performance: the role of chairperson." Corporate Governance: The International Journal of Business in Society 20, no. 4 (2020): 583–99. http://dx.doi.org/10.1108/cg-08-2019-0267.

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Purpose Board diversity has been a hotly debated topic in the field of corporate governance. The paper examines the role of board chairperson and its moderating effect on the relationship between job-related diversity and boards’ strategic tasks performance. The purpose of this paper is to add on our body of knowledge about the impact of job-related diversity on boards’ strategic tasks performance. Design/methodology/approach The paper applies the structural equation modeling (SEM) technique to examine survey responses from chief executive officers (CEOs). Both the measurement model and struct
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Bilbao-Calabuig, Paloma, M. Eugenia Fabra, and Isabell Osadnik. "Exploring processes in Spanish, German and UK boards: a measurement framework of board know-how, board diversity and directors’ interactions interrelation." Team Performance Management: An International Journal 27, no. 7/8 (2021): 553–70. http://dx.doi.org/10.1108/tpm-03-2021-0020.

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Purpose Several empirical attempts have investigated boardroom processes and their impact on the governing team decision-making. Such attempts, however, have derived in inchoate results opening new methodological debates and leaving the underlying patterns of board processes obscure. This paper aims to shed light on these patterns by empirically examining the interrelation among the three central constructs involved in board decision-making: know-how, demographic diversity and directors’ social interactions. Design/methodology/approach A framework of interrelation among know-how, demographic d
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3

Arifin, Aulia Lestari, and Koenta Adji Koerniawan. "Gender-diverse boards, liquidity, and financial distress: Pathways to fraud deterrence in auditor judgments." Edelweiss Applied Science and Technology 9, no. 5 (2025): 2549–64. https://doi.org/10.55214/25768484.v9i5.7517.

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This study aims to examine the effect of board gender diversity and liquidity on going concern audit opinions, with financial distress serving as a mediating variable. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the study analyzes panel data from 84 observations of non-financial Indonesian SOEs between 2020 and 2023. The findings reveal that both board gender diversity and liquidity significantly influence going concern audit opinions, with financial distress mediating the effect of liquidity but not gender diversity. Liquidity also significantly impacts financial distr
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Aladwey, Laila Mohamed Alshawadfy, and Raghad Abdulkarim Alsudays. "Does the Cultural Dimension Influence the Relationship between Firm Value and Board Gender Diversity in Saudi Arabia, Mediated by ESG Scoring?" Journal of Risk and Financial Management 16, no. 12 (2023): 512. http://dx.doi.org/10.3390/jrfm16120512.

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The scarcity of female directors on Saudi boards is linked to cultural and social barriers deeply rooted in traditional masculine norms. Our study investigates the mediating role of ESG scores in the relationship between board gender diversity and firm value within the Saudi context. The Structural Equation Model (SEM) was utilized based on a sample of 54 Saudi-listed financial companies on (Tadawul) during 2021–2022. The study unveiled a negative correlation between female director presence and Saudi firm value. This association is attributed to the prevailing male-dominated Saudi societal no
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Lehri, Mir Beburg, Waqar Sadiq, Muhammad Faheem Ullah, and Muhammad Musaddique Latif. "Corporate Finance and Governance: The Effect of Board Composition on Financial Decision-Making." Bulletin of Business and Economics (BBE) 13, no. 3 (2024): 165–70. http://dx.doi.org/10.61506/01.00430.

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This study examined the impact of board composition on financial decision-making in corporate governance. Using a sample of 500 publicly traded companies from 2010 to 2024, we analyzed the relationship between board characteristics (size, independence, diversity) and financial outcomes (return on assets, debt-to-equity ratio, dividend payout). Employing partial least squares structural equation modeling (PLS-SEM), our findings revealed that board independence and diversity positively influenced financial performance and risk management. However, board size showed a non-linear relationship with
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Imam, Wahyudi, and Mayasari Dian. "Does Board Gender Diversity Moderatively Affect the Relationship Between Business Characteristics and Corporate Sustainability Performance?" Journal of Economics, Finance And Management Studies 6, no. 06 (2023): 2449–63. https://doi.org/10.5281/zenodo.8000863.

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Business sustainability is a process of increasing the positive impacts, while at the same time, is expected reducing negative effects of operations in order to achieve sustainable economic, social, and environmental performance. This study aims to examine how company characteristics, company size and indutry type, impact corporate sustainability performance refers to Triple Bottom Line concept. Further, whether the impacts are moderated by board gender diversity. Using partial least square – structural equation modeling (PLS-SEM) to asses the panel data consists of 18 Indonesian compani
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7

Muazaroh, Wiwik Lestari, and Linda Purnama Sari. "The role of gender diversity, board size, and ESG disclosure in improving performance and managing risks." Problems and Perspectives in Management 23, no. 1 (2025): 288–98. https://doi.org/10.21511/ppm.23(1).2025.21.

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This study analyzes the effect of gender diversity, board size, and environmental, social, and governance (ESG) disclosures on firm performance and risk management in the consumer goods sector in Indonesia, targeting companies listed on the Indonesia Stock Exchange from 2020 to 2022. Based on 273 cases and using partial least squares-structural equation modeling (PLS-SEM), this paper tests eight direct and moderating hypotheses. The results reveal that both gender diversity and board size positively impact firm value, while board size successfully reduces firm risk. However, gender diversity d
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8

Dogandžić, Petar, and Anja Dogandžić. "Structural Diversity in Boards of Directors and Firm Performance: Analysis of Boards in the Republic of Serbia." Economic Themes 62, no. 4 (2024): 561–85. https://doi.org/10.2478/ethemes-2024-0030.

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Abstract The contribution of board diversification to corporate financial performance has piqued the interest of numerous researchers and regulators in recent decades. In this context, this paper aims to establish whether there is a connection between the board of directors attributes and the financial performance of the company. Using the Independent Samples T-test, we tested the relationship between board attributes, such as the representation of women, average age and size of the board, on the one hand, and financial performance expressed through ROA and ROS, on the other hand, on a sample
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Klarner, Patricia, Gilbert Probst, and Michael Useem. "Opening the black box: Unpacking board involvement in innovation." Strategic Organization 18, no. 4 (2019): 487–519. http://dx.doi.org/10.1177/1476127019839321.

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Corporate governance research suggests that boards of directors play key roles in governing company strategy. Although qualitative research has examined board–management relationships to describe board involvement in strategy, we lack detailed insights into how directors engage with organizational members for governing a complex and long-term issue such as product innovation. Our multiple-case study of four listed pharmaceutical firms reveals a sequential process of board involvement: Directors with deep expertise govern scientific innovation, followed by the full board’s involvement in its st
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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.

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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
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Mustafa, Aree Saeed, Ayoib Che-Ahmad, and Sitraselvi Chandren. "Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge." Business and Economic Horizons 14, no. 3 (2018): 587–614. https://doi.org/10.15208/beh.2018.42.

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This study illustrates how control-ownership wedge impacts the monitoring role of the corporate board through the quality of audit services in Turkey. Turkey has made essential amendments in the field of external audit in order to enhance the quality of the financial report and integrate its own capital market with that of the EU. It would be of interest to examine the influence of these changes on clients' demand for high quality audit. The agency theory is integrated with the resource dependence theory to show that boards possess distinct incentives and ability to demand high quality aud
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12

Klu, Frank Mawuena Yao, Patient Rambe, and Lentswe Mosweunyane. "Exploring the moderating effect of gender diversity and the mediating effect of governance style on the relationship between board characteristics and financial outcome." Corporate Board: Role, Duties and Composition 21, no. 2 (2014): 31–44. https://doi.org/10.22495/cbv21i2art3.

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The purpose of the study was to ascertain the moderating and mediating effect of gender diversity and governance style a piece on the relationship between board characteristics and financial performance. The present study employed the quantitative research approach with an exploratory descriptive research design. Exactly 600 self-administered structured questionnaires were distributed to the eligible respondents to complete between May and June 2022. A response rate of 96 percent (n = 576) was obtained following the distribution of the questionnaire to eligible participants. We adopted the STA
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Yousaf, Umair Bin, Khalil Jebran, and Man Wang. "Can board diversity predict the risk of financial distress?" Corporate Governance: The International Journal of Business in Society 21, no. 4 (2021): 663–84. http://dx.doi.org/10.1108/cg-06-2020-0252.

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Purpose The purpose of this study is to explore whether different board diversity attributes (corporate governance aspect) can be used to predict financial distress. This study also aims to identify what type of prediction models are more applicable to capture board diversity along with conventional predictors. Design/methodology/approach This study used Chinese A-listed companies during 2007–2016. Board diversity dimensions of gender, age, education, expertise and independence are categorized into three broad categories; relation-oriented diversity (age and gender), task-oriented diversity (e
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14

Jarboui, Anis, Maali Kachouri Ben Saad, and Rakia Riguen. "Tax avoidance: do board gender diversity and sustainability performance make a difference?" Journal of Financial Crime 27, no. 4 (2020): 1389–408. http://dx.doi.org/10.1108/jfc-09-2019-0122.

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Purpose This study aims to investigate whether board gender diversity and sustainability performance influence tax avoidance. Design/methodology/approach The study is based on a sample consisting of 300 UK firms over the 2005-2017 period. This study is motivated by structural equations and system models that specify both a direct and an indirect link between board gender diversity and tax avoidance. Findings The results show that the level of tax avoidance decrease when the level of women on the board increase. Therefore, we find that sustainability performance is generally associated with gre
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15

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.

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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
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16

Agung, Chris Petra, Wahdan Arum Inawati, Budiana Gomulia, et al. "EARNINGS QUALITY, BOARD DIVERSITY AND SUSTAINABILITY REPORTING: A STUDY OF INDONESIAN HOTEL COMPANIES." Jurnal Bina Akuntansi 12, no. 2 (2025): 126–40. https://doi.org/10.52859/jba.v12i2.762.

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This study examines the influence of earnings quality and board diversity on SR disclosure and its relationship towards firm performance. This quantitative study involves companies classified under the Indonesia Stock Exchange’s industrial classification of hotels, resorts, and cruise from 2021 to 2023. The study collects data through the company’s annual and sustainability reports and then analyses it using the Structural Equation Model—Partial Least Squares (SEM-PLS) method. There is a positive link between board nationality diversity and SR disclosure, further enhancing firms’ performance.
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17

Noja, Gratiela Georgiana, Eleftherios Thalassinos, Mirela Cristea, and Irina Maria Grecu. "The Interplay between Board Characteristics, Financial Performance, and Risk Management Disclosure in the Financial Services Sector: New Empirical Evidence from Europe." Journal of Risk and Financial Management 14, no. 2 (2021): 79. http://dx.doi.org/10.3390/jrfm14020079.

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This paper empirically evidences the role played by board characteristics (skills, diversity, structure, independence) in supporting risk management disclosure and shaping the financial performance of European companies operating in the financial services sector. We exploit data selected from Thomson Reuters Eikon database in 2020 for the last fiscal year 2019 (FY0) on a longitudinal sample of 144 companies with the head offices in Europe (25 countries). Following an original empirical approach based on two modern financial econometric techniques, namely structural equation modelling (SEM) and
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18

Aprianti, Siska, Sandrayati Sandrayati, and Kartika Rachma Sari. "Technology Integration in Predicting Financial Performance: Big Data, Intellectual Capital, and Board Diversity." ES Accounting And Finance 2, no. 02 (2024): 107–17. http://dx.doi.org/10.58812/esaf.v2i02.200.

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The relationship between technological integration, diversity on the board, and intellectual capital management and how these factors affect the financial performance of Indonesian start-ups is examined in this study. Structural Equation Modeling (SEM) using Partial Least Squares (PLS) approach is used in this work to evaluate the intricate interactions among these critical parameters using a diverse sample of 195 start-ups. A thorough knowledge of the dynamics that influence startups' financial success is facilitated by the use of descriptive statistics, measurement model assessment, and stru
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19

Scales, David, Sara Gorman, Savannah Windham, et al. "‘They’ve all endorsed it…but I’m just not there:’ a qualitative exploration of COVID-19 vaccine hesitancy reported by Black and Latinx individuals." BMJ Open 13, no. 7 (2023): e072619. http://dx.doi.org/10.1136/bmjopen-2023-072619.

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ObjectiveWe sought to examine reasons for vaccine hesitancy among online communities of US-based Black and Latinx communities to understand the role of historical racism, present-day structural racism, medical mistrust and individual concerns about vaccine safety and efficacy.DesignA qualitative study using narrative and interpretive phenomenological analysis of online bulletin board focus groups.SettingBulletin boards with a focus-group-like setting in an online, private, chat-room-like environment.ParticipantsSelf-described vaccine hesitant participants from US-based Black (30) and Latinx (3
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20

Asiedu-Nketiah, Kwaku, Yakubu Yakubu, and Dennis Yao Dzansi. "Board demographic characteristics and governance practices of SOEs in Ghana." International Journal of Business Ecosystem & Strategy (2687-2293) 6, no. 2 (2024): 75–87. http://dx.doi.org/10.36096/ijbes.v6i2.486.

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Across the globe and particularly in the developing country settings, there has been an upsurge of interests from businesses, academics and policy-makers alike in understanding the relationship between corporate board characteristics and governance practices of State-Owned Enterprises (SOEs). This understanding especially in post-pandemic era would aid in formulating best policies for optimal performance of the SOEs. The aim of this study was to investigate the influence of board characteristics on corporate governance practices in SOEs in Ghana. Utilizing a structured questionnaire, data was
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Fernandez, Chrysostom, Daniel Yanuar Evandio, and Ignatius Edward Riantono. "Corporate governance and ESG strategies: The moderating impact of internal audit quality on financial performance in Indonesian companies." Edelweiss Applied Science and Technology 9, no. 5 (2025): 685–702. https://doi.org/10.55214/25768484.v9i5.6983.

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This study investigates the impact of Environmental, Social, and Governance (ESG) implementation, greenwashing practices, and corporate governance mechanisms on the financial performance of non-financial firms in Indonesia, an emerging market characterized by evolving sustainability regulations. Utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) on a sample of firms from the Indonesian non-financial sector, the study assesses ESG disclosure, board structure (including size, independence, and diversity), and the moderating role of internal audit quality. Results show that ES
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Proença, Catarina, Mário Augusto, and José Murteira. "Political connections and banking performance: the moderating effect of gender diversity." Corporate Governance: The International Journal of Business in Society 20, no. 6 (2020): 1001–28. http://dx.doi.org/10.1108/cg-01-2020-0018.

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Purpose This study aims to investigate the role of board gender diversity in explaining the effects of board members’ political connections on banking performance in the Eurozone. Design/methodology/approach This paper analyses panel data on 83 banks supervised by the European Central Bank (ECB) for the period 2013–2017, using a generalized moment method-type estimation methodology. Findings Results suggest that when gender diversity is high, there is a U-shaped nonlinear relationship between political connections and banking performance. Empirical evidence also indicates that differentiating
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Eni-Egwu, Catherine Odima, Madukwe Chimezie James, and Ezeilo Chinonye Beatrice. "Impact of Selected Corporate Governance Variables on the Financial Performance of Selected Quoted Deposit Money Banks in Nigeria." ARRUS Journal of Social Sciences and Humanities 2, no. 1 (2022): 32–46. http://dx.doi.org/10.35877/soshum733.

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This study examined the impact of selected corporate governance variables on the financial performance of selected quoted deposit money bank in Nigeria. More specifically, the study explores the relationship between board size, board composition, audit committee independence, gender diversity, and financial performance - return on equity (ROE) and return on assets (ROA). Arguing from the agency and resource dependency theories, data covering the period 2010-2019 were collected from the audited annual accounts of ten purposively-chosen deposit money banks. To provide robust analysis of data and
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Tokarenko, L. D., and A. L. Tokarenko. "Layout of plug-in units of standard structural systems electronic equipment." Radio industry 28, no. 3 (2018): 46–54. http://dx.doi.org/10.21778/2413-9599-2018-28-3-46-54.

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The aim of the work is analysis of possibilities for improving the layout characteristics of the plug-in units of standard construction systems (19-inch and metric systems) without any improvement or changes in the existing international and harmonized therewith national standards. On the basis of the solutions regulated by the specified standards, the possibility for development and implementation of single-board functional electronic modules in design of cases of plug-in units of standard construction systems is reviewed and substantiated. Constructive solutions are proposed to secure modula
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Thanh Binh Nguyen, T., and Qi-Wen Huang. "Impact of gender and education on corporate social responsibility: evidence from Taiwan." Problems and Perspectives in Management 18, no. 1 (2020): 334–44. http://dx.doi.org/10.21511/ppm.18(1).2020.29.

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This paper empirically studies the impact of female proportion and the background of the board on corporate social responsibility (CSR) disclosure of Taiwanese listed firms. The different groups of board size are detected by the structural break test, which is used as the threshold for dividing subsamples. The results show that the higher proportion of women and accounting background of board of directors, the more CSR disclosure for firms with more than 11 directors in the board, implying that women and accounting background directors can only promote their compassionate and reciprocal in CSR
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Nashirudin, Muh, and Samsul Rosadi. "Do Board Characteristics and Innovation Impact Bank Performance? Evidence from Conventional and Islamic Banks in Indonesia." Journal of King Abdulaziz University: Islamic Economics 38, no. 1 (2025): 27–48. https://doi.org/10.4197/islec.38-1.2.

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This study aims to analyze the impact of board characteristics, innovation, and the role of the Sharia Supervisory Board (SSB) on bank performance in Indonesia, with a focus on comparing conventional and Islamic banks. Using panel data from 286 bank observations over the period 2010–2020, the study employs panel regression methods and the Generalized Method of Moments (GMM) to address potential endogeneity issues. The findings reveal that the size of the board of commissioners has a significant positive effect on the performance of Islamic banks, while gender diversity in the board of director
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Ouni, Zeineb, Jamal Ben Mansour, and Sana Arfaoui. "Corporate Governance and Financial Performance: The Interplay of Board Gender Diversity and Intellectual Capital." Sustainability 14, no. 22 (2022): 15232. http://dx.doi.org/10.3390/su142215232.

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Prior research has found mixed evidence regarding the relationships between board gender diversity (BGD) and firm value. Moreover, there is a lack of evidence on the channels through which BGD affects firm performance; hence, this paper tackles this issue. We aim to investigate the relationship between BGD and firm performance and to explore the mediating role of intellectual capital efficiency (ICE) in this relationship. Using a multivariate regression analysis and a sample of 4008 North American firms from 2002 to 2020 (14,382 firm-year observations), we find that gender diversity is positiv
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Aulia, Azwani, Citra Sukmadilaga, Ilya Avianti, and Dini Rosdini. "Achieving SDGs: Exploring Financial Slack, Board Gender Diversity, Multiple Large Shareholders, and ESG Disclosure in Asia-Pacific Manufaturing Sector." Journal of Lifestyle and SDGs Review 5, no. 2 (2025): e04507. https://doi.org/10.47172/2965-730x.sdgsreview.v5.n02.pe04507.

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Objective: The purpose of this research is to explore the relationship between financial slack, board gender diversity, and multiple large shareholders to ESG disclosure score controlled for firm age, firm size, ROA, and DER. Theoretical Framework: The study is grounded in RBV, Agency, and Stakeholder Theory, examining how resources and governance structures bolster innovation and sustainability efforts. Method: This study adopted a quantitative approach and conducted a focus on manufacturing firms in the Asia-Pacific region during the 2017–2022 period. Hypothesized relationships were tested u
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Hwang, Eunjin. "ORGANIZATIONAL JUSTICE, DIVERSITY, AND ORGANIZATIONAL PERFORMANCE IN THE PUBLIC SECTOR: MORE ROBUST EVIDENCE OF THE MEDIATING ROLE OF MOTIVATION." Public Administration Issues, no. 6 (2024): 7–22. http://dx.doi.org/10.17323/1999-5431-2024-0-6-7-22.

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The purpose of this study is to examine how organizational justice and diversity management influence organizational performance in the public sector. In contrast to the dominating view that organizational factors lead to increased levels of organizational performance, this article includes public service motivation and extrinsic motivation for observing the mediating role of the dynamics of employees’ motivation on organizational performance. This paper develops a hypothesis proposing that motivation mediates the relationship between organizational justice and perceived performance. Data come
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ROSHIMA SAID, CORINA JOSEPH, ROHAIL HASSAN, and Ita Safriza Ahmad Safri. "THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON INTEGRATED REPORTING: A STRUCTURAL EQUATION MODELLING (SEM) APPROACH." International Journal of Business and Society 24, no. 1 (2023): 380–98. http://dx.doi.org/10.33736/ijbs.5623.2023.

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This study investigates the level of integrated reporting of Malaysian listed companies and explores the potential effects of corporate governance mechanisms on integrated reporting. The annual reports of 150 companies listed on the main market, Bursa Malaysia, for the year ended 2014 were examined to analyze the companies' integrated reporting practices using content analysis. An integrated reporting index was constructed following the key elements of the integrated reporting framework established by the International Integrated Reporting Committee (IIRC). The study considered four corporate
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Busru, Showkat Ahmad, G. Shanmugasundaram, and Shariq Ahmad Bhat. "Corporate Governance an Imperative for Stakeholders Protection: Evidence from Risk Management of Indian Listed Firms." Business Perspectives and Research 8, no. 2 (2019): 89–116. http://dx.doi.org/10.1177/2278533719886995.

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The central focus of the study is to assess corporate governance effectiveness in mitigating risk and controlling risk behavior of management of Indian firms. From sample of 270 NSE listed Indian firms for period of 9 years ranging from 2007–2008 to 2015–2016 using partial least square structural equation modeling (PLS-SEM) method an alternative to covariance-based SEM was applied to test hypothesis. While testing hypothesized negative relationship between good governance and risk-taking as documented in prior research, our results have shown contradictory results only in case of effectiveness
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Dada, Sara, Kim Robin van Daalen, Alanna Barrios-Ruiz, et al. "Challenging the “old boys club” in academia: Gender and geographic representation in editorial boards of journals publishing in environmental sciences and public health." PLOS Global Public Health 2, no. 6 (2022): e0000541. http://dx.doi.org/10.1371/journal.pgph.0000541.

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In light of global environmental crises and the need for sustainable development, the fields of public health and environmental sciences have become increasingly interrelated. Both fields require interdisciplinary thinking and global solutions, which is largely directed by scientific progress documented in peer-reviewed journals. Journal editors play a critical role in coordinating and shaping what is accepted as scientific knowledge. Previous research has demonstrated a lack of diversity in the gender and geographic representation of editors across scientific disciplines. This study aimed to
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KONG, YUSHENG, Bawuah Jonas, OHENE DJAN GEORGE, and KWAME KUUTOL PETER. "BOARD COMPOSITION IN FAMILY BUSINESS AND PERFORMANCE IN GHANA: ROLE OF CEO DUALITY AND TYPE OF DIRECTORS." Journal of Research in Business, Economics and Management 12, no. 1 (2019): 2302–13. https://doi.org/10.5281/zenodo.3952172.

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Over decades now, studies on board compositions have been centered on well-structured market and institutions to the disadvantage of small and medium firms who are also drivers of growth. This paper therefore seeks to examine how non-listed private family owned firms’ performance are affected by certain board structural characteristics. Using hierarchical regression analysis with 319 firms in Ghana, on one hand the result reveals that a higher proportion of non-executive directors impacted negatively on the positive effect of CEO duality. On the other hand, we could not adduce any eviden
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Shahzad, Faisal, Mushahid Hussain Baig, Ijaz Ur Rehman, Fawad Latif, and Bruno S. Sergi. "What drives the impact of women directors on firm performance? Evidence from intellectual capital efficiency of US listed firms." Journal of Intellectual Capital 21, no. 4 (2019): 513–30. http://dx.doi.org/10.1108/jic-09-2019-0222.

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Purpose The purpose of this paper is to study whether the presence of women directors on the corporate board influences financial performance (FP). To examine the underlying causal mechanism, the authors modeled firm-level intellectual capital efficiency (ICE) in the relationshipbetween board gender diversity (BGD) and FP. Design/methodology/approach Using a sample of 5,879 US firms, a structural model of BGD, IC and FP is conceptualized by accounting for the endogeneity issues and alternative measures of the key variables in the empirical framework. In the model, the percentage of women direc
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Purba, Odeneska J. A., Syaiful Rahman Soenaria, and Anies Lastiati. "Investment Efficiency and Financial Performance: How Board Gender Diversity and Global Experience Make A Difference." Eduvest - Journal of Universal Studies 5, no. 6 (2025): 6547–63. https://doi.org/10.59188/eduvest.v5i6.51269.

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The presence of women on the board of directors is believed to enhance the quality of investment decision-making through more diverse and risk-sensitive perspectives. These perspectives contribute to more effective investment management and have the potential to support improved corporate financial performance. Meanwhile, the CEO, as a strategic decision-maker, plays a crucial role in determining the company's investment direction, where the CEO's international exposure can broaden their insight in addressing global challenges. This study aims to analyze the influence of board gender diversity
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Bamumin, Najla, and Sofik Handoyo. "The influence of board gender diversity, cultural background, expertise, and experience on product responsibility performance and its implications for company growth: A study in 5 ASEAN countries." Journal of Accounting Auditing and Business 8, no. 1 (2025): 103–16. https://doi.org/10.24198/jaab.v8i1.60983.

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The study underscores the critical role of board characteristics in shaping product responsibility performance and, ultimately, firm growth, highlighting the nuanced dynamics within corporate governance. By leveraging data from the Refinitiv Database spanning five prominent ASEAN economies—Indonesia, Malaysia, the Philippines, Singapore, and Thailand- the research comprehensively analyzes 100 companies during 2022. Employing Structural Equation Modeling (SEM) via Smart PLS, the study presents compelling evidence that board gender diversity and expertise are pivotal factors that enhance product
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Muniru, Sewanyina, Manyange Michael, Nyambane David, and Ongesa Tom. "Correlation of Board Compensation and Non-performing Loans of Commercial Banks in Western Uganda." Asian Journal of Economics, Business and Accounting 24, no. 12 (2024): 357–68. https://doi.org/10.9734/ajeba/2024/v24i121614.

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Commercial banks across the globe are significantly impacted by Non-Performing Loans (NPLs) in terms of their profitability, liquidity, and potential insolvency. The presence of persistent NPLs undermines the lending capacity of financial institutions, resulting in a destabilization of finance and halting economic growth. While research has focused on the reasons behind NPLs, scant studies have revealed just how board remuneration functions, particularly in developing markets like Uganda. The issue. To address the gap, this study examines the connection between NPLs and board remuneration in c
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D’Este, Carlotta, Ilaria Galavotti, and Franca Cantoni. "The cascade effect of women on boards: how firm-level gender diversity management develops intellectual capital." Corporate Governance: The International Journal of Business in Society 25, no. 8 (2025): 132–55. https://doi.org/10.1108/cg-11-2024-0577.

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Purpose Building on the resource-based view and human capital theory, this paper aims to extend the effects of gender diversity from the board level to the entire organizational level and investigates the impact of diversity and inclusion management practices on a firm’s intellectual capital performance. Conceptually, this study adopts the value-added intellectual coefficient (VAIC) construct and disentangles intellectual capital into its threefold dimensions of human capital, structural capital, and capital employed efficiency - HCE, SCE, CEE, respectively. Specifically, this study explores t
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Pagliuca, Simona, Carmelo Gurnari, Laila Terkawi, et al. "Immunogenetic Drivers in Post-Transplant Acute Myeloid Leukemia Recurrence: Genomic Dysfunction of Human Leukocyte Antigen Diversity." Blood 138, Supplement 1 (2021): 3921. http://dx.doi.org/10.1182/blood-2021-153577.

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Abstract Structural and functional variability of human leukocyte antigen (HLA) is the foundation for competent anti-tumor and infectious adaptive immune responses. HLA genomic heterogeneity enables the presentation of a broad immune-peptidome, sustaining an efficient diversification of T cell receptor repertoires (TCR). 1,2,3 Any perturbation impacting this diversity may be at the basis of pathological processes, hampering antigen presentation capabilities and T-cell reactivity. In allogeneic hematopoietic cell transplantation (allo-HCT) setting, the graft versus leukemia (GvL) effect should
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Soleymanpoor, Sedigheh, Farzin Rezaei, Kumars Biglar, and Hossein Kazemi. "Modeling the Socialization of Artificial Intelligence Technologies in Accounting Using Structural Equation Modeling." Business, Marketing, and Finance Open 1, no. 3 (2024): 96–106. https://doi.org/10.61838/bmfopen.1.3.9.

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The aim of this study is to model the socialization of artificial intelligence technologies in accounting using structural equation modeling. The research approach follows a grounded theory methodology combined with structural equation modeling. In this context, interviews were conducted with 12 participants, including engineers educated in artificial intelligence, board members, financial managers, accountants, and auditors, until theoretical saturation was reached. The results from the secondary coding process were categorized into 11 main themes, 35 sub-themes, and 6 categories: causal fact
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de Albuquerque, Afonso, Thaiane Moreira de Oliveira, Marcelo Alves dos Santos Junior, and Sofia Oliveira Firmo de Albuquerque. "Structural Limits to the De-Westernization of the Communication Field: The Editorial Board in Clarivate's JCR System." Communication, Culture and Critique 13, no. 2 (2020): 185–203. http://dx.doi.org/10.1093/ccc/tcaa015.

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Abstract Since the 2000s, calls for de-Westernizing the international communication research have been common, but their practical result has been very modest, as the share of non-western countries remained minimal. This article explores the hypothesis that structural factors hamper the diversity in international media research, based on the analysis of the membership of journals listed in Clarivate's Journal of Citation Reports. The data demonstrate a strong unbalance in favor of the US -- and a particular group of US universities in special -- to the detriment of the non-Western countries. T
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Ásta Dís Óladóttir, Thora H. Christiansen, and Hrefna Guðmundsdóttir. "Challenging the Status Quo: Headhunters and Gender Bias in Executive Recruitment: “Women have been at a Disadvantage, and it is long Overdue to Correct that”." European Conference on Management Leadership and Governance 20, no. 1 (2024): 461–67. http://dx.doi.org/10.34190/ecmlg.20.1.3182.

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This paper investigates the exclusion of women from the recruitment process for top management positions, focusing on the role of headhunters in Iceland—a country ranked first in the World Economic Forum's Global Gender Gap Report for 15 consecutive years. Despite Iceland's reputation as a leader in gender equality, women remain significantly underrepresented in executive roles. This study addresses this paradox by exploring how headhunters' recruitment practices both perpetuate and challenge gender bias. Through semi-structured interviews with 44 board members (22 men, 22 women) and eight hea
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Walsh, Anne, and Karen Reardon. "Assessing Board Diversity: Has the Deck Been Fairly Shuffled?" Management Teaching Review, January 31, 2025. https://doi.org/10.1177/23792981241309913.

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Although legislation has altered the structure and scope of corporate boards in the past decade, the composition of many boards remains homogeneous. Often structural elements related to board tenure, and standing committees can impact board diversity and the selection of new board members. This experiential exercise was designed to enable student teams in an MBA graduate course to understand how specific structural components such as board size, board composition, and committee assignments influence board diversity. Student teams assume the role of a consultant hired by a Fortune 500 company t
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Mehedi, Sohel, Md Akhtaruzzaman, and Rashid Zaman. "Board demographic, structural, and capital diversity, and corporate carbon performance: international evidence." Journal of Accounting Literature, August 6, 2024. http://dx.doi.org/10.1108/jal-05-2024-0104.

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PurposeWe examine the relationship between board demographic diversity, board structural diversity, board capital diversity and corporate carbon performance (CCP). Additionally, we investigate how corporate sustainable resource use mediates these relationships.Design/methodology/approachWe utilize unbalanced panel data from Refinitiv Eikon covering 9,960 global firms from 2002 to 2022. We conduct a panel regression analysis to examine the relationship between board demographic diversity, board structural diversity, board capital diversity and CCP. In addition, we estimate entropy balancing est
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Jouber, Habib. "Is the effect of board diversity on CSR diverse? New insights from one-tier vs two-tier corporate board models." Corporate Governance: The International Journal of Business in Society ahead-of-print, ahead-of-print (2020). http://dx.doi.org/10.1108/cg-07-2020-0277.

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Purpose The purpose of this study is to investigate the impact of board diversity on corporate social responsibility (CSR). The aim is twofold; does board diversity has any effect on CSR, do structural and demographic differences between one-tier and two-tier board models may impact this effect? Design/methodology/approach This paper applies a panel generalized method of moments estimator to a sample of 2,544 non-financial listed firms from 42 countries over the period of 2013–2017. Findings The findings reveal that board diversity leads to effective CSR. By distinguishing between diversity am
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Puntaier, Elmar, Tingting Zhu, and Paul Hughes. "Board diversity as strategic choice and why it should matter to SMEs." International Journal of Entrepreneurial Behavior & Research, December 6, 2022. http://dx.doi.org/10.1108/ijebr-03-2022-0225.

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PurposeDiversity in boards has gained attention as a reflection of societal imbalances. The purpose of this paper is to investigate the impact of diversity in terms of both gender and nationality in management boards of small and medium-sized enterprises (SMEs) on firm performance from an upper echelons perspective. The authors also examine how board-specific characteristics influence the structural makeup of boards in gender and nationality diversity terms.Design/methodology/approachThe authors focus on the UK because of its individualistic society and flexible labour market and assess 309 SM
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Kanadlı, Sadi Boğaç, Asma Alawadi, Nada Kakabadse, and Pingying Zhang. "Do independent boards pay attention to corporate sustainability? Gender diversity can make a difference." Corporate Governance: The International Journal of Business in Society, May 3, 2022. http://dx.doi.org/10.1108/cg-09-2021-0352.

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Purpose Using the attention-based view, this paper aims to examine whether and how board composition might influence the allocation of board attention to corporate sustainability. Design/methodology/approach This is a conceptual paper that uses a theoretical perspective pointing to the importance of generating a board composition that might benefit both business case framing and paradoxical framing, a typology introduced in managerial cognition literature to explain managerial decision-making. Findings The conclusions emerging from the reviewed literature suggest that boards that have realized
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Aytekin, Selcen Sari. "THE RELATIONSHIP OF BOARD OF DIRECTORS STRUCTURAL CHARACTERISTICS AND THE ENVIRONMENTAL PERFORMANCE OF COMPANY: EVIDENCE FROM BIST COMPANIES." Pressacademia, July 30, 2022. http://dx.doi.org/10.17261/pressacademia.2022.1606.

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Purpose- There has been an increasing awareness about protecting the environment and contributing to sustainability, especially in recent years. This attitude increases the sensitivity that society expects from companies. The environmental performance of the organization plays a key role in establishing strong relations between the organization and the investor, improving the financial performance and maintaining the reputation of the company in the eyes of other stakeholders. At this point, it is expected from the board of directors, which is the top management body of the companies, to deter
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Agyemang, Andrew Osei, Kong Yusheng, and Abednego Osei. "Addressing Sustainability Footprint Disclosure for High Pollutant Firms in China and the US: The Roles of Firms Governance Structure, Financing Decisions, and Eco‐Technology." Corporate Social Responsibility and Environmental Management, January 7, 2025. https://doi.org/10.1002/csr.3092.

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ABSTRACTIn a race toward a sustainable future, corporate actions speak louder than words but what drives firms to reveal their true environmental impact? This study uncovers how governance structures and financing decisions shape sustainability footprint disclosure (SFD) among high‐pollutant manufacturing firms in China and the US while exploring the pivotal role of eco‐technology in magnifying these effects. Drawing on agency and resource‐based theories, we dissect governance into structural, diversity, and process attributes, analyzing data from 149 Chinese firms and 158 US firms from 2000 t
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Zhu, Naiping, Abednego Osei, and Andrew Osei Agyemang. "Do board attributes influence environmental sustainability disclosure in manufacturing firms? Evidence from sub‐Saharan Africa." Corporate Social Responsibility and Environmental Management, May 2024. http://dx.doi.org/10.1002/csr.2822.

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AbstractThe study builds and extends on the literature on the environment, corporate governance, and sustainability by examining how board attributes impact environmental sustainability disclosure (ESD) and, if so, whether each of the two strands of board attributes, namely, board diversity and structural attributes, influence ESD for manufacturing firms in the sub‐Saharan Africa (SSA) region. Based on insights drawn from the human capital theory and board composition, the study developed a model that connects board attributes with ESD. Using a sample of 200 manufacturing firms from 2010 to 20
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