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Journal articles on the topic 'CEO Gender Diversity'

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1

Benkraiem, Ramzi, Amal Hamrouni, Faten Lakhal, and Nadia Toumi. "Board independence, gender diversity and CEO compensation." Corporate Governance: The International Journal of Business in Society 17, no. 5 (2017): 845–60. http://dx.doi.org/10.1108/cg-02-2017-0027.

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Purpose This paper aims to investigate the joint effect of board independence and gender diversity on the effectiveness of boards in monitoring CEO compensation in a continental European context, i.e. France. Design/methodology/approach Fixed-effect regressions are used to study the impact of board independence, gender diversity and their interaction, i.e. the proportion of female independent directors on the different components of CEO compensation (total, fixed and variable). Findings The authors observe that both the proportions of independent directors and women sitting on the boards posit
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Usman, Muhammad, Muhammad Umar Farooq, Junrui Zhang, Nanyan Dong, and Muhammad Abdul Majid Makki. "Women on boards and CEO pay-performance link." International Journal of Manpower 40, no. 7 (2019): 1171–200. http://dx.doi.org/10.1108/ijm-04-2017-0056.

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Purpose The purpose of this paper is to investigate the crucial question of whether gender diversity in boardroom is associated with CEO pay and CEO pay-performance link. Design/methodology/approach The authors used the data of companies listed on the Pakistan Stock Exchange for a sample consisting of KSE-100 index companies for the period of five years. The authors used the ordinary least square regression technique to test the developed hypotheses. The authors also used the two-step Heckman selection model, two-stage least square regression and propensity score matching method to control the
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Rosadi, Rexy Regina Dwi Chantika, and Vaya Julliana Dillak. "Pengaruh Gender Diversity, Expertise Diversity, CEO Duality dan Board Size terhadap Prediksi Financial Distress." Jurnal Ilmiah Universitas Batanghari Jambi 23, no. 3 (2023): 3328. http://dx.doi.org/10.33087/jiubj.v23i3.3972.

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This study aims to determine the effect of gender diversity, expertise diversity, CEO duality, and board size on predictions of financial distress in retail and primary goods sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique in this study was by purposive sampling method or as many as nine companies with 45 annual report data. However, there is one data outlier, so only 44 annual reports are used as research samples. The research method used is logistic regression analysis with secondary data collection process. The results of the stud
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Zhang, Boyu. "The Review of CEO Gender: Based on the Perspective of Empirical Literature." Lecture Notes in Education Psychology and Public Media 49, no. 1 (2024): 200–205. http://dx.doi.org/10.54254/2753-7048/49/20232050.

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In China, the CEO position is still dominated by men in traditional companies. However, in some emerging industries and the Internet field, there are gradually increasing numbers of female CEOs and the rise of female leadership. In the international community, male CEOs still dominate, and female CEOs are showing a gradually changing trend. CEO gender promotes economic diversity in economic construction, which helps companies better respond to market competition and changes and promotes the economic construction of enterprises. For technology, CEO gender drives innovation and problem-solving,
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Et. al., Pedi Riswandi,. "Political Connection And Gender Diversity To Audit Fees." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 4 (2021): 609–14. http://dx.doi.org/10.17762/turcomat.v12i4.543.

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Introduction: Audit fee is one of the factors that results in reduced audit quality. Audit fees are rewards provided by companies to public accountants for audit services provided. Purpose: this study to investigate political connection and CEO gender affect the size of audit fee paid to public accountants by the company. Method: This study uses secondary data in the form of the annual report of company going public in 2015-2018 and using a purposive sampling technique with a total of 407 company data companies. The variables used in this study are audit fee as the dependent variable while for
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Dwijayanti, S, Patricia Febrina, and Hendra Wijaya. "CEO Turnover and Earnings Management: Can Board Gender Diversity Restraining Earnings Management?" Jurnal Ilmiah Akuntansi dan Bisnis 9, no. 2 (2024): 189–98. https://doi.org/10.38043/jiab.v9i2.6413.

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This study investigates at how CEO turnover affects earnings management. Additionally, this study examines at gender diversity as a moderator of the effect of CEO turnover on earnings management. In this study, it is expected that gender diversity will lessen agency conflicts that arise during CEO change. The study sample consists of non-financial companies that were listed on the Indonesia Stock Exchange between 2015 and 2019. The total sample in this study is 1336 observations. Earnings management measured using three measurements model namely Modified Jones, Kothari, and Rahman and Shahrur.
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Salsabilla, Dara, Yossi Diantimala, Indayani, and Dinaroe. "Board Gender Diversity, CEO Characteristics, And Earning Management In The Banking Sector." Jurnal Akuntansi 28, no. 2 (2024): 340–56. http://dx.doi.org/10.24912/ja.v28i2.2084.

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The study examines the effect of board gender diversity and CEO characteristics – CEO age, CEO tenure, and CEO compensation – on earning Management in the banking sector listed on the Indonesian Stock Exchange in 2019-2022. The data of 188 bank– years was obtained from banks’ annual reports taken from the IDX and the bank's official website. Data were analysed by using descriptive statistics and panel data regression. The data fit in with the Common Effect Model (CEM). The results show that earnings management in the banking sector is not caused by gender diversity but is affected significantl
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Kamali, Somayeh, Ali Khamaki, Maryam Bokharaeian, and Samad Ayazi. "Investigating the Impact of Board Gender Diversity on Firm Performance and Risk Management: The Moderating Role of CEO Education, CEO Power, and Institutional Investors." Digital Transformation and Administration Innovation 2, no. 4 (2024): 64–72. https://doi.org/10.61838/dtai.2.4.8.

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This study aims to investigate the impact of board gender diversity on firm performance and risk management, with a focus on the moderating effects of CEO education, CEO power, and institutional investors, in companies listed on the Tehran Stock Exchange. The statistical sample includes 116 companies listed on the Tehran Stock Exchange over the period from 2018 to 2022. The models employed in this study are multivariate linear regression models, analyzed using EViews 10 software. The hypothesis testing results indicate a significant and negative relationship between board gender diversity and
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Rahman, Zulfa Devina, Bambang Eko Samiono, and Reza Putra Gemilang. "CEO Characteristics, Board Gender Diversity, and ESG Performance: Evidence from Indonesia." Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 12, no. 2 (2024): 132–39. https://doi.org/10.30871/jaemb.v12i2.8912.

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This study examines the impact of CEO characteristics and gender diversity on corporate ESG performance, focusing on Indonesian companies. The independent variables include CEO age, CEO tenure, CEO's technical or scientific expertise, female leadership in the board of directors, and female leadership in the board of commissioners. ESG performance measured by the ESG Risk Rating provided by Sustainalytics. A total of 262 samples were analyzed using a random effects panel data model (REM) with STATA 15. The results indicate that CEO age, CEO tenure, CEO's technical or scientific expertise, and f
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Saputra, Ricky Rama, Gatot Nazir Ahmad, and Destria Kurnianti. "PENGARUH BOARD GENDER DIVERSITY, BOARD INDEPENDENCE, CEO DUALITY DAN CEO TENURE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI." Indonesian Journal of Economy, Business, Entrepreneuship and Finance 3, no. 1 (2023): 54–69. https://doi.org/10.53067/ijebef.v3i1.86.

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This study aims to investigate the influence of board gender diversity, board independence, CEO duality, and CEO tenure on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The independent variables in this study are board gender diversity, board independence, CEO duality, and CEO tenure, while the dependent variable is firm value, measured by the price to book ratio (PBV). The data used in this study consists of annual reports of manufacturing companies published by the IDX during the time period of 2016 to 2020. The number of samples used in
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Yasniar, Maharani, and Ferry Irawan. "The influence of financial distress, board gender diversity, and CEO profile on tax aggressiveness." Educoretax 5, no. 3 (2025): 396–417. https://doi.org/10.54957/educoretax.v5i3.1453.

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This research is a quantitative study that aims to determine the effect of financial distress, board gender diversity, and CEO profile on tax aggressiveness. This research uses secondary data in the form of financial reports and annual reports of energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. A total of 110 observation data was collected from 22 sample companies. Hypothesis testing uses panel data regression analysis with the help of STATA software at a significant level of 5%. The results of tests indicate that (1) financial distress has a negative ef
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Quintana-García, Cristina, Macarena Marchante-Lara, and Carlos G. Benavides-Chicón. "Boosting innovation through gender and ethnic diversity in management teams." Journal of Organizational Change Management 35, no. 8 (2022): 54–67. http://dx.doi.org/10.1108/jocm-05-2021-0137.

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PurposeThis study investigates the link between diversity in management and CEO positions and firm innovation. The purpose of this paper is to examine the effect that women and ethnic diversity in management and CEO positions have on the development of outstanding innovation in firms.Design/methodology/approachThis paper conducts an empirical analysis to investigate these relationships over time using a large panel database of 1,345 publicly US traded firms.FindingsResults revealed that gender and ethnic diversity at all levels of management exhibited a robust positive association with superio
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Maryana, Ferra, and Ferli Erwansyah. "PERAN KEPEMILIKAN MANAJERIAL SEBAGAI MODERASI DALAM PENGARUH CEO NARSISME, BOARD GENDER DIVERSITY DAN CASH HOLDING TERHADAP MANAJEMEN LABA PERUSAHAAN." Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis 18, no. 1 (2025): 21–40. https://doi.org/10.53651/jdeb.v18i1.571.

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This study aims to give empirical evidence about the moderating role of managerial ownership on the influence of CEO narcissism, board gender diversity and cash holding on profit management of primary consumer goods sub-sector companies listed on the IDX in 2019-2022. The research method used is quantitative. The research population is primary goods and consumer companies. The research sample is 15 companies. The research analysis uses logistics The research results prove that CEO narcissism and board gender diversity do not have a direct effect on earnings management, only cash holding has a
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Ibikunle, J., and K. Ugwu. "Effect of Chief Executive officer (CEO) Dynamism on Firm Value of listed Commercial Banks Evidence from Nigeria." International Journal of Advanced Finance and Accounting 4, no. 3 (2023): 13–25. https://doi.org/10.5281/zenodo.8328008.

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This study evaluates the effect of Chief Executive Officer (CEO) dynamics on firm value of listed commercial bank in Nigeria. The study adopted ex-post facto research design and used secondary data collected from ten years audited annual accounts of 16 listed commercial banks. The dependent variable for the study is earning per share, while CEO ownership, CEO gender diversity and CEO reputation are used for the independent variables. The data collected were analyzed using descriptive statistics, correlation analysis and regression analysis. The findings revealed a positive and significant infl
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Ullah, Irfan, Hongxing Fang, and Khalil Jebran. "Do gender diversity and CEO gender enhance firm’s value? Evidence from an emerging economy." Corporate Governance: The International Journal of Business in Society 20, no. 1 (2019): 44–66. http://dx.doi.org/10.1108/cg-03-2019-0085.

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Purpose This paper aims to examine whether and how gender diversity and CEO gender can influence firm value in the emerging market of Pakistan. The study further tests whether these relations vary across state-owned enterprises (SOE) and non-state-owned enterprises (NSOE). Design/methodology/approach This study considers Pakistani listed firms over the period 2010-2017. The firms have been divided into SOE and NSOE for additional analysis. Tobin’s Q is used to measure firm’s value. Findings The authors document that female directors (FDirectors) on corporate boards is positively associated wit
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Purnomo, Paskah Ika Nugroho, and Oni Novilia. "Does Top Executive Gender Diversity Affect Earnings Management?" European Journal of Multidisciplinary Studies 6, no. 2 (2017): 329. http://dx.doi.org/10.26417/ejms.v6i2.p329-329.

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This research examines the influence of female CEO, female CFO, female board of commissioners, and female audit committee on accrual based earnings management. This research presume that man and woman would act differently to solve a problem. This research using a sample of 304 companies listed on the Indonesian Stock Exchange that selected based on purposive sampling method. Hypothesis testing is performed by using multiple linier regression to examine the effect of each independent variable on the dependent variable. The result of this research showed that the position of CFO who is held by
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17

Yuniarti, Rina, Pedi Riswandi, and Meilaty Finthariasari. "Analisis Pengaruh Koneksi Politik dan Gender Diversity Terhadap Fee Audit." Jurnal Akuntansi Keuangan dan Bisnis 14, no. 1 (2021): 133–42. http://dx.doi.org/10.35143/jakb.v14i1.4621.

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Audit fee merupakan kompensasi yang didapatkan akuntan publik dari perusahaan atas jasa audit yang diberikan. Penelitian ini bertujuan untuk mengetahui apkah koneksi politik dan gender mempengaruhi besarnya biaya audit yang diberikan perusahaan kepada akuntan publik. Data sekunder yang digunakan berbentuk laporan tahunan perusahaan yang go public pada periode 2015-2018. Sampling yang diguankan adalah purposive sampling dengan jumlah data sebanyak 407 perusahaan. Sedangkan variabel atau atribut penelitian diantaranya fee audit digunakan untuk variabel terikat, serta hubungan politik dan gender
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18

Wicaksono, Agung Prasetyo Nugroho. "GENDER DIVERSITY, FINANCIAL EXPERTISE, CEO DUALITY AND FIRM PERFORMANCE." Jurnal Ilmiah Bisnis dan Ekonomi Asia 16, no. 1 (2022): 1–14. http://dx.doi.org/10.32815/jibeka.v16i1.473.

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This study aims to examine gender diversity, financial expertise, CEO duality on company performance in Indonesia. The author uses panel data testing with three years starting from 2018 - 2020 using STATA software. Panel data testing was carried out by conducting three tests: common effect model, fixed-effect model, and random effect model, including the model selection test, namely the Chow test, the Hausmann test, and the Breusch pagan LM test. The author also tested by conducting factor analysis with principal component analysis to carry out a linear transformation to change from most of th
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Adithipyangkul, Pattarin, and T. Y. Leung. "Gender diversity, institutional factors, and CEO compensation in China." Chinese Economy 52, no. 1 (2019): 24–40. http://dx.doi.org/10.1080/10971475.2018.1523843.

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Tasya Berliana and Vinola Herawaty. "CEO NARCISSISM, BOARD GENDER DIVERSITY, DAN MANAJEMEN LABA TERHADAP TAX AVOIDANCE SEKTOR BASIC MATERIALS: MODERASI OLEH FAMILY OWNERSHIP." Jurnal Ekonomi Trisakti 4, no. 2 (2024): 749–58. http://dx.doi.org/10.25105/v4i2.20943.

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Studi ini menggunakan kepemilikan keluarga sebagai variabel moderasi untuk menyelidiki pengaruh manajemen laba, board gender diversity, dan CEO narcissism terhadap penghindaran pajak. Secara keseluruhan, 321 sampel dari 107 perusahaan dipilih secara purposive sampling untuk studi iniData sekunder penelitian ini berasal dari laporan tahunan dan keuangan perusahaan bahan dasar yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2020–2022. Regresi linier berganda adalah alat kuantitatif yang digunakan dalam studi ini. Temuan dalam studi ini menunjukkan bahwa meskipun manajemen laba memiliki a
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Apriaseli, Thalia Nur, and Suwarno Suwarno. "Pengaruh Karakteristik Dewan Direksi Terhadap Pengambilan Risiko Dengan Direktur Independen Sebagai Variabel Moderasi." Journal of Culture Accounting and Auditing 1, no. 2 (2022): 44. http://dx.doi.org/10.30587/jcaa.v1i2.4340.

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This study aims to examine the effect of board directors characteristics on risk taking with independen directors as moderating variable. The population used is Trade, Service, and Investment for period 2018-2020. The data analysis technique used Moderate Regression Analysis. Sampling using purposive sampling method and obtained as many as 37 companies. Based on the research results gender diversity has no effect on risk taking, CEO tenure has positive effect on risk taking, and CEO education has no effect on risk taking. Based on research independent directors as moderate variable has moderat
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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.

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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
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Hooy Guat-Khim and Phua Lian-Kee. "CEO Power and Tax Avoidance in Malaysia: The Moderating Effect of Board Gender Diversity." Asian Academy of Management Journal of Accounting and Finance 20, no. 1 (2024): 97–119. http://dx.doi.org/10.21315/aamjaf2024.20.1.3.

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This study examines the relationship between chief executive officer (CEO) power and tax avoidance and the moderating effects of board gender diversity on this relationship. Based on companies listed on the Main Market of Bursa Malaysia from 2009 to 2019, it is found that CEO power is positively associated with tax avoidance. This suggests that CEOs with more dimensions of power are more competent in reducing the firm’s tax burden. Further tests show that this positive relationship is strengthened by board gender diversity. This implies that CEO competence in tax avoidance increases as the pro
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Rehman, Saif Ur, and Yacoub Haider Hamdan. "CEO Greed, Corporate Governance, and CSR Performance: Asian Evidence." Administrative Sciences 13, no. 5 (2023): 124. http://dx.doi.org/10.3390/admsci13050124.

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In this study, we examined the association between CEO greed and corporate social responsibility (CSR) performance with a particular emphasis on the curtailing role of corporate governance. We found that CEO greed has a negative effect on CSR, since an uncontrolled pursuit of personal gain typically reveals myopic behavior and the foregoing of investment in CSR by a greedy CEO. Additionally, we found that CEO compensation in the form of large bonuses, support, and restricted stocks options weakened the link between CEO greed and CSR. Concerning the power dynamics amongst CEOs (CEO duality and
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Dillak, Vaya, and Tarisha Hapsari. "CEO POWER, GENDER DIVERSITY AND ESG PERFORMANCE: EVIDENCE FROM FINANCIAL COMPANIES IN ASEAN-5." JRAK 16, no. 2 (2024): 289–98. http://dx.doi.org/10.23969/jrak.v16i2.16495.

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ESG principles are considered significant because they do not only focus on increasing profits but also pay attention to environmental, social, and good governance aspects. This research aims at analyzing the influence of CEO power and gender diversity on banking companies that go public in ASEAN-5 countries. This research used a non-probability sampling with a purposive sampling technique to select the sample. This technique obtained 24 banking companies going public in ASEAN-5 countries during 2018-2022. The analysis technique used in this research was panel data regression. The result showe
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Eklund, Johan, Johanna Palmberg, and Daniel Wiberg. "Ownership structure, board composition and investment performance." Corporate Ownership and Control 7, no. 1 (2009): 120–30. http://dx.doi.org/10.22495/cocv7i1p11.

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This paper explores the relation between ownership structure, board composition and firm performance among Swedish listed firms. The descriptive statistics show that Swedish board of directors has become more diversified in terms of gender. The analysis shows that board size has a significant negative effect on investment performance. Gender diversity has a small but negative effect on investment performance, and the same holds for CEO being on the board. When incorporating all the explanatory variables into the same equation the negative effect of larger boards dilutes the effect of gender di
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Abiad, Zouhour, Rebecca Abraham, Hani El-Chaarani, and Ruaa Omar Binsaddig. "The Impact of Board of Directors’ Characteristics on the Financial Performance of the Banking Sector in Gulf Cooperation Council (GCC) Countries: The Moderating Role of Bank Size." Journal of Risk and Financial Management 18, no. 1 (2025): 40. https://doi.org/10.3390/jrfm18010040.

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This study investigates the impact of corporate governance characteristics on bank financial performance in Gulf Cooperation Council countries. The board characteristics include board size, board independence, board gender diversity, and CEO duality (CEO is also Board Chair), with bank size as the moderating variable. Sixty-six commercial banks from six Gulf Cooperation Council countries—Saudi Arabia, United Arab Emirates, Kuwait, Bahrain, Oman, and Qatar—are examined from 2019 to 2023 using two-stage least squares and generalized method of moments econometric methods. Board size, board indepe
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Groening, Christopher. "When do investors value board gender diversity?" Corporate Governance: The International Journal of Business in Society 19, no. 1 (2019): 60–79. http://dx.doi.org/10.1108/cg-01-2018-0012.

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PurposeThis paper aims to use the passage of the Italian Gender Diversity Law to help isolate the effects of board gender diversity on firm value by investigating conditions under which such diversity provides greater role-enhancing resources to the board.Design/methodology/approachThis paper used a one-day event study to measure when gender diversity matters to investors. Abnormal returns from Italian firms were used to study investors’ anticipated outcomes of the effect of gender diversity on firm value.FindingsBoard gender diversity is financially beneficial especially for firms with a male
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Nawaz, Tasawar. "How Much Does the Board Composition Matter? The Impact of Board Gender Diversity on CEO Compensation." Sustainability 14, no. 18 (2022): 11719. http://dx.doi.org/10.3390/su141811719.

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The notion that female directors are better disposed to protect shareholders’ interests has brought boardroom gender diversity into the limelight. Echoing these emerging trends, this paper analyzes the relationship between board gender diversity, i.e., proportion of female directors on the corporate board, and Chief Executive Officer’s (CEO) compensation. Consistent with conjecture, the analysis suggests that large and diversified corporate boards are the main determinants of CEO compensation. Furthermore, longer-tenured CEOs who also serve as board chairperson receive higher total compensatio
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Afshari, Hossein, Malek Zolghadr, and Asghar Partovi. "Public Policy in Tehran Toward E-Government Development and Smart City Implementation." Digital Transformation and Administration Innovation 2, no. 3 (2024): 114–30. https://doi.org/10.61838/dtai.2.3.12.

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This study aims to investigate the impact of board gender diversity on firm performance and risk management, with a focus on the moderating effects of CEO education, CEO power, and institutional investors, in companies listed on the Tehran Stock Exchange. The statistical sample includes 116 companies listed on the Tehran Stock Exchange over the period from 2018 to 2022. The models employed in this study are multivariate linear regression models, analyzed using EViews 10 software. The hypothesis testing results indicate a significant and negative relationship between board gender diversity and
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Khan, Muhammad Kaleem, R. M. Ammar Zahid, Adil Saleem, and Judit Sági. "Board Composition and Social & Environmental Accountability: A Dynamic Model Analysis of Chinese Firms." Sustainability 13, no. 19 (2021): 10662. http://dx.doi.org/10.3390/su131910662.

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This research contributes to the existing corporate governance (CG) and social and environmental accountability (SEA) literature by exploring the impact of CG mechanisms (board independence, board size, CEO duality, and board gender diversity) on Chinese firms’ environmental performance, sustainability performance, and environmental information disclosures (EID). Furthermore, the investigation consequently ascertains the amount to which the CG–SEA connection is influenced by CEO qualities. Using a dynamic model of a SysGMM regression model, we found that board size, independence, and gender di
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Brahma, Sanjukta, and Agyenim Boateng. "Board gender diversity, CEO power and LGBTQ-supportive corporate policies." Research in International Business and Finance 74 (February 2025): 102664. http://dx.doi.org/10.1016/j.ribaf.2024.102664.

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Ullah, Farid, Ping Jiang, Yasir Shahab, Hai-Xia Li, and Lei Xu. "Block ownership and CEO compensation: does board gender diversity matter?" Applied Economics 52, no. 6 (2019): 583–97. http://dx.doi.org/10.1080/00036846.2019.1659490.

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Lakhal, Faten, Sabrina KHEMIRI, Sami Bacha, and Assil Guizani. "CEO overconfidence and tax practices: Does Bbard gender diversity matter?" Management international 27, no. 4 (2023): 10–22. http://dx.doi.org/10.59876/a-dkkn-e30s.

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This study examines the effect of chief executive officer (CEO) overconfidence on tax avoidance practices. Based on a sample of French-listed firms, the results show that overconfident CEOs engage in high levels of tax avoidance suggesting that the overconfidence bias may lead CEOs’ to behave unethically and use deceitful tactics to avoid taxes. However, board gender diversity mitigates this behavior suggesting that female directors are good monitors on the board. Our findings give insights to policymakers who may consider gender diversity on top management positions in addition to the board o
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Curea, Mihaela, Marilena Mironiuc, and Maria Carmen Huian. "Intangibles, Firm Performance, and CEO Characteristics: Spotlight on the EU Electricity and Gas Industry." Sustainability 14, no. 15 (2022): 9195. http://dx.doi.org/10.3390/su14159195.

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The transition from the industrial economy to the knowledge-based economy has changed the status quo, and consequently, intangibles have gained traction in the scientific discourse of recent decades. The paper aims to scrutinise, econometrically, the nexus between intangibles and firm performance and the moderating role of CEO duality and CEO gender. Capital-intensive industries are largely overlooked by previous studies, which prompted us to explore the electricity and gas industry. The analysis is based on a longitudinal dataset of EU-listed companies and employs a quantitative approach to s
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Abdullahi, Yahya Uthman, Rokiah Ishak, and Norfaiezah Sawandi. "Board Characteristics, Corporate Performance and CEO Turnover Decisions." Indian-Pacific Journal of Accounting and Finance 1, no. 4 (2017): 4–20. http://dx.doi.org/10.52962/ipjaf.2017.1.4.23.

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 This study examines the influence of board characteristics and corporate performance on CEO turnover decisions using a sample of 144 firms from non-financial companies listed on the Nigerian Stock exchange between the periods of 2011 to 2015. The study adopts agency and resource dependency theories to support its objectives and applies a logistic regression statistical technique to analyse the results. The results show that board nominating committee has a significant positive relationship with CEO turnover and board gender diversity has a negative influence on CEO turnove
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Elouaer, Nadia, Rida Waheed, Suleman Sarwar, and Ghazala Aziz. "Does Gender Diversity and Experience Moderate the Impact of Tax Aggressiveness on Corporate Social Responsibility: A Study of UAE Listed Companies." Sustainability 14, no. 21 (2022): 14348. http://dx.doi.org/10.3390/su142114348.

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The purpose of this paper is to explore the moderating role of gender diversity in corporate board and CEO experience in terms of the relationship between tax aggressiveness and corporate social responsibility of UAE-listed companies. By applying correlation and regression analysis on a data set of 55 firms from 2014 to 2020, it is found that board gender diversity does not moderate the relationship between tax aggressiveness and CSR. However, a female CEO positively moderates this relationship. It is also found that CEO experience negatively moderates the relationship between tax aggressivene
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Belhaj, Salma, and Cesario Mateus. "Corporate governance impact on bank performance evidence from Europe." Corporate Ownership and Control 13, no. 4 (2016): 583–97. http://dx.doi.org/10.22495/cocv13i4c4p8.

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This paper investigates the impact of corporate governance on European bank performance during the period 2002-2011. Using a sample of 73 banks from 11 European countries, we examine the relationship between corporate governance measures more specifically the board size and composition, the gender diversity and the CEO duality on the European bank performance. During the period 2002-2011, our results show that the board size and the gender diversity have a positive and significant impact on bank performance. Large board of directors with more female members led to better bank performance, wher
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Guizani, Moncef, and Ahdi Noomen Ajmi. "Board gender diversity and the timing of CEO stock option awards." Management Research: Journal of the Iberoamerican Academy of Management 19, no. 2 (2021): 105–26. http://dx.doi.org/10.1108/mrjiam-09-2020-1092.

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Purpose This study aims to explore the role of board gender diversity in mitigating chief executive officer (CEO) luck. CEOs are “lucky” when they receive stock option grants on days when the stock price is the lowest in the month of the grant, implying opportunistic timing. Design/methodology/approach This study uses a logistic regression analysis and an instrumental-variable analysis. The sample consists of 3,249 firm-year observations from 2010 through 2015. Findings The results show that female directors significantly deter the opportunistic timing of option grants. This study finds that g
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ORUGBO, Audrey, and OKOLIE A.O. "CHIEF EXECUTIVE OFFICER (CEO) ATTRIBUTES AND FINANCIAL REPORTING QUALITY OF LISTED COMMERCIAL BANKS IN NIGERIA." GPH-International Journal of Business Management 8, no. 04 (2025): 46–50. https://doi.org/10.5281/zenodo.15449521.

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The study aimed to examine the relationship between Chief Executive Officer (CEO) attributes and the financial reporting quality of listed commercial banks in Nigeria. To achieve this, research questions and hypotheses were formulated based on two specific objectives. Relevant concepts and empirical literature were reviewed, and the study was anchored on trade-off theory. Secondary data were collected from the financial records of 11 commercial banks in Nigeria, and Probit regression analysis was employed to test the hypotheses. The analysis revealed that chief executive officer gender diversi
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Dragotă, Ingrid-Mihaela, Andreea Curmei-Semenescu, and Raluca Moscu. "CEO Diversity, Political Influences, and CEO Turnover in Unstable Environments: The Romanian Case." Journal of Risk and Financial Management 13, no. 3 (2020): 59. http://dx.doi.org/10.3390/jrfm13030059.

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This work expands the literature on a less studied topic, the Chief Executive Officer (CEO) turnover in post-communist economies, analyzed during an unstable and ambiguous economic and financial environment. For the period 2005–2010, the results indicate the political inference in CEO turnover decision for the Romanian listed companies. In this period, with great turmoil in the economy determined by the financial crisis of 2008, we also find that CEO gender helps to explain the probability of changing the CEO. Moreover, this paper empirically tests if the financial and corporate governance det
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Usman, Muhammad, Junrui Zhang, Fangjun Wang, Junqin Sun, and Muhammad Abdul Majid Makki. "Gender diversity in compensation committees and CEO pay: evidence from China." Management Decision 56, no. 5 (2018): 1065–87. http://dx.doi.org/10.1108/md-09-2017-0815.

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Purpose The purpose of this paper is to address whether gender diversity on compensation committees ensures objective determination of CEOs’ compensation. Design/methodology/approach The authors use a sample of companies listed in China from 2006 to 2015. The authors use pooled ordinary least square regression as the baseline methodology, and two-stage least square regression and propensity score matching to control for endogeneity. Findings The authors find evidence that gender-diverse compensation committees limit CEOs’ total cash compensation and strengthen the link between CEO pay and firm
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Mohtar, Moch, Bambang Sugeng, and Puji Handayati. "The Impact of Gender Diversity and Political Connections on Sustainability Reporting Disclosure." Oblik i finansi, no. 2(108) (2025): 152–63. https://doi.org/10.33146/2307-9878-2025-2(108)-152-163.

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Today, society demands greater accountability from companies to control their impact on the environment. Sustainability reporting disclosure helps investors, civil society organizations, consumers, and other stakeholders evaluate companies' sustainability performance. This study aims to determine the effect of gender diversity and political connections on sustainability report disclosure by mining companies in Indonesia. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. Along with the main variables, this study also u
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Jouber, Habib. "Women leaders and corporate social performance: do critical mass, CEO managerial ability and corporate governance matter?" Management Decision 60, no. 5 (2022): 1185–217. http://dx.doi.org/10.1108/md-07-2020-0953.

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PurposeThis study aims to investigate the impact of top management team (TMT)'s gender diversity on corporate social performance (CSP). It sheds light on inconsistent results in literature by testing the moderator effects of chief executive officer (CEO) managerial ability and corporate governance (CG) on such impact.Design/methodology/approachA dynamic panel estimator is applied to an international sample of 8640 firm‐year observations from 2013 to 2017.FindingsThe author finds reliable evidence that the critical mass of at least three women leaders has a positive impact on the firm's CSP. Ob
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Egbadju, Lawrence U., and Makeni E. Mansi. "Corporate governance characteristics and timeliness of financial reporting of quoted non-financial firms in Nigeria: A Poisson regression method of analysis." AKSU Journal of Management Sciences 9, no. 2 (2024): 350–69. https://doi.org/10.61090/aksujomas.9224.

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This study investigates the relationship between corporate governance and timeliness of financial reporting of quoted non-financial firms in Nigeria. The study uses secondarily sourced panel data over the period from 2008 to 2023 of 75 firms quoted on the floor of the Nigerian Exchange Group (NXG). The results of the Poisson regression method indicated that board size, board same surname, board financial expertise, institutional ownership, foreign ownership, top5 ownership or ownership concentration, top10 ownership or ownership concentration, founder & family ownership, inter-locking dire
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Elsharkawy, Mohamed, Audrey S. Paterson, and Mohamed Sherif. "Now you see me: diversity, CEO education, and bank performance in the UK." Investment Management and Financial Innovations 15, no. 1 (2018): 277–91. http://dx.doi.org/10.21511/imfi.15(1).2018.23.

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This paper investigates the impact of board diversity and CEO educational background on bank performance. Based on a sample of 54 UK publicly listed banks over the period 2005–2015, we examine the relationship of both static and dynamic modelling frameworks, which controls for individual specific effects and potential sources of endogeneity. The study reports a positive but insignificant relationship between CEO education and bank performance, and a positive significant association between gender diversity and bank performance. It further denotes a negative and significant impact of nationalit
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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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Winarni, Lia Uzliawati, and Yeni Januarsi. "The Influence of Gender Diversity, Ceo Overconfidence, and Political Connection on Zombie Companies." Indonesian Journal of Economic & Management Sciences 3, no. 2 (2025): 127–50. https://doi.org/10.55927/ijems.v3i2.33.

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This study aims to analyze the influence of gender diversity, CEO overconfidence, and political connections on zombie companies. This type of research is a quantitative research with statistical methods. The object of the research used is the consumer cyclicals and consumer non-cyclicals sectors listed on the IDX in the 2019-2022 period. The sampling technique was carried out by purposive sampling. Data analysis uses panel data and is processed with STATA software version 17. The results of the study show that gender diversity has a negative effect and significant on zombie companies, CEO over
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Romano, Mauro, Alessandro Cirillo, Christian Favino, and Antonio Netti. "ESG (Environmental, Social and Governance) Performance and Board Gender Diversity: The Moderating Role of CEO Duality." Sustainability 12, no. 21 (2020): 9298. http://dx.doi.org/10.3390/su12219298.

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According to the 2030 Agenda, gender equality plays a central role in achieving social development, expanding economic growth and improving business performance. From this perspective, many studies claim that a more balanced presence of women on Board of Directors (BoD) could have a positive impact on firms’ financial performance, but the effect of such diversity on sustainability performance is still underexplored. The purpose of this paper is to investigate how gender composition of BoD affects the corporate sustainability practices. In particular, we focused on the relationship between boar
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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.

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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
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