Board of directors’ gender diversity and intellectual capital efficiency: the role of international authorisation

Sanyaolu, Wasiu Abiodun; Eniola, Anthony Abiodun; Zhaxat, Kenzhin; Nursapina, Kanbibi; Kuangaliyeva, T. K.; Odunayo, Jimoh

doi:10.1080/23311975.2022.2122802

Cited by 9 publications

(5 citation statements)

References 57 publications

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“…Given their emphasis on sustainability, FDs play a crucial and influential role in organizations' IC. As per Sanyaolu et al (2022), gender diversity in the BoD leads to the representation of diverse viewpoints and interests in decision-making, thereby augmenting the IC of the company by identifying potential risks and opportunities that may have been overlooked otherwise. Their leadership and expertise also contribute to shaping and overseeing effective IC practices, wherein they promote responsible behavior and strengthen the overall IC culture within organizations.…”

Section: The Role Of Female Directors (Fds): Resource Dependency Theo...mentioning

confidence: 99%

Equity ownership concentration’s impact on corporate internal control: the moderating effects of female directors and board compensation

Ong,

Zhou,

Teh

et al. 2023

Environ Dev Sustain

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By promoting diversity in equity ownership concentration, strengthening female representation on boards, aligning pay with sustainability goals, and implementing strong internal control processes, companies can integrate sustainable practices into their operations, improve their sustainability performance, and attain long-term environmental and societal health. Therefore, this study examined the relationship between ownership concentration and internal control through the sustainability lens, specifically focusing on the moderating effects of female directors and board compensation. Data from a sample of 1609 A-share listed businesses in Shanghai and Shenzhen between 2012 and 2021 were analyzed. The findings from the fixed effects model revealed the following: ownership concentration negatively affects internal control; the number of female directors positively influences internal control; female directors actively moderate the relationship between ownership concentration and internal control; and board compensation enhances the effectiveness of internal control. These insights provide valuable data for businesses to enhance their internal control systems, appoint key personnel, and advance their sustainability goals. This study suggests that linking board characteristics to corporate internal control can lead to strengthened sustainable objectives. It also incentivizes directors to prioritize and integrate sustainability concerns in their decision-making. Furthermore, by ensuring that compensation reflects sustainability performance, firms can cultivate a sustainability-based culture and drive effective internal controls that support sustainable practices, ultimately contributing to long-term environmental and social well-being.

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Section: The Role Of Female Directors (Fds): Resource Dependency Theo...mentioning

confidence: 99%

Equity ownership concentration’s impact on corporate internal control: the moderating effects of female directors and board compensation

Ong,

Zhou,

Teh

et al. 2023

Environ Dev Sustain

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“…‫ال‬ ‫ات‬ ‫و‬ ‫اس‬ ‫ال‬ ‫ات‬ ‫وف‬ ‫ة،‬ ‫ال‬ ‫أداء‬ ‫ات‬ ‫ش‬ ‫وم‬ ‫الف‬ ‫ال‬ ‫ال‬ ‫أس‬ ‫ر‬ ‫إلى‬ ‫اﻹضافة‬ ، ‫ذل‬ ‫اسات‬ ‫ر‬ ‫ال‬ ‫م‬ ‫ل‬ ‫القل‬ ‫ت‬ ‫اخ‬ (Makki and Lodhi, 2014;Saeed et al, 2015;Attarit, 2016, Ahmad et al, 2019Shahwan and fathalla, 2020;Shahzad et al, 2020 (Nadeem et al, 2017;Assenga et al, 2018;Pucheta-Martínez and Gallego-Álvarez, 2020;Sanyaolu et al, 2022 (Ahangar, 2011;Khalique et al, 2011;Karchegani et al, 2013;Girma, 2017;Sardo et al, 2018;Si, 2019;Buallay et al, 2020;Yahaya & Tijani, 2020;Nadeem et al, 2021;Zheng et al, (Bassetti et al, 2020;Tran et al, 2020;Scafarto et al, 2021;Nadeem et al, 2021;Sanyaolu et al, 2022) . (Bassetti et al, 2020;Tran et al, 2020;Scafarto et al, 2021) ‫إ‬ .…”

Section: ‫ف‬mentioning

confidence: 99%

“…(Bassetti et al, 2020;Tran et al, 2020;Scafarto et al, 2021) ‫إ‬ . ‫اسات‬ ‫ر‬ ‫ال‬ ‫ع‬ ‫أن‬ ‫ﻻ‬ (Nadeem et al, 2017;2021;Yahaya & Tijani, 2020;Sanyaolu et al, (Ahangar, 2011;Khalique et al, 2011;Karchegani et al, 2013;Sardo et al, 2018;Si, 2019;Buallay et al, 2020;Nadeem et al, 2021;Zheng et al, (Karchegani et al, 2013;Sardo et al, 2018;Buallay et al, 2020) . (Merendino and Melville, 2019;Aslam and Haron, 2020;Scafarto et al, 2021;Fariha et al, 2022) .…”

Section: ‫ف‬unclassified

“…H1a‫ة.‬ ‫ال‬ ‫رصة‬ ‫ال‬ ‫ة‬ ‫ق‬ ‫ال‬ ‫ة‬ ‫ال‬ ‫ال‬ ‫غ‬ ‫ات‬ ‫ال‬ ‫أداء‬ ‫علي‬ ‫ا‬ ‫مع‬ ‫اﻹدارة‬ ‫ل‬ ‫م‬ ‫ح‬ ‫ث‬ ‫ي‬ :(Nadeem et al, 2017;Assenga et al, 2018;Brahma et al, 2021; Pucheta-Martínez and Gallego-Álvarez, 2020;Sanyaolu et al, 2022;El-feky, 2023) .…”

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confidence: 99%

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الأثر الوسيط لكفاءة رأس المال الفكري علي العلاقة بين خصائص مجلس الإدارة وأداء الشركات غير المالية المقيدة بالبورصة المصرية

طلخان

2023

التجارة والتمويل

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The research aims to study and test the relationships between the board characteristics, the intellectual capital efficiency, and the performance of non-financial companies Listed in the Egyptian Stock Exchange, and to determine whether there is an indirect effect of the board characteristics on the performance of companies through the intellectual capital efficiency as a mediating variable for the relationship under study. By focusing on five board characteristics are: board size, board independence, meetings frequency, CEO duality, and the representation of women on the board of directors for a sample of non-financial companies listed in the Egyptian Stock Exchange for the period from 2016 to 2019. Using the path analysis method as one of the structural equations models, the study concluded in the fundamental analysis stage that there is a direct positive and significant effect of board size and the meetings frequency on the performance of companies as measured by the return on assets. While there is a direct negative and significant effect of the board independence on the performance of companies, while there is no direct effect of the CEO duality and the representation of women in the board of directors on performance.On the other hand; The study concluded that there is a direct, positive and significant effect of the board size on the intellectual capital efficiency of companies, as measured by the added value coefficient of intellectual capital, while there is no direct effect of the board independence, CEO duality, the representation of women in the board of directors, and the meetings frequency on the intellectual capital efficiency. The results of the research also showed that there is a direct ‫ال‬ ‫والتمويل‬ ‫التجارة‬ ‫العلمية‬ ‫مجلة‬ ‫العدد‬ ‫سبتمبر‬ ‫الثالث‬ ٣ ٢٠٢

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“…Following the narrative above, there have been extensive empirical research to provide insight on how women in leadership and gender diversity on boards is linked with issues such as cost of capital (Sarang et al , 2022), earnings management (Anh and Khuong, 2022; Mensah and Onumah, 2023), firm profitability (Luh and Kusi, 2023), intellectual capital efficiency (Sanyaolu et al , 2022), audit fee (Garcia-Blandon et al , 2023; Luh, 2024), audit quality (Saidu and Aifuwa, 2020; Koh et al , 2022) and firm stability/risk (Sattar et al , 2022; Menicucci and Paolucci, 2022a). In overall terms, what these studies have revealed is that gender diversity on boards and top executive management has implications for various organizational outcomes, which includes both financial and non-financial outcomes.…”

Section: Introductionmentioning

confidence: 99%

Gender of firm leadership and environmental, social and governance (ESG) reporting: evidence from banks listed on Ghana Stock Exchange

Luh,

Arthur,

Fiador

et al. 2024

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Purpose This study aims to examine how woman corporate leadership indicators and environmental, social and governance (ESG) disclosure in listed banks on Ghana Stock Exchange are related. Design/methodology/approach Data was obtained from the audited annual reports of the banks for the period 2006–2020. Empirical result estimation was achieved using Panel Corrected Standard Errors. Findings The result revealed that female chief executive officer (CEO), female board chairperson and board gender diversity are associated with higher disclosure of ESG issues in listed banks in Ghana in overall terms. However, in terms of individual disclosures, female board chairperson positively impacts social disclosure, whereas both female CEO and female board chairperson affect governance disclosure positively. Research limitations/implications In this era of business where there is much emphasis on green business and investment by various stakeholders for purposes of ensuring business legitimacy, the result implies that banks must consider females to occupy the positions of CEO and board chairperson since that can help to improve ESG performance of banks. Practical implications In this era of business where there is much emphasis on green business, socially responsible investment and impact investment by various stakeholders, the result implies that banks must consider improving the representation of women in leadership since that can help to improve ESG performance of banks and hence ability to attract more investors. Originality/value To the best of the authors’ knowledge, this is the first study to provide empirical evidence from a developing country perspective in Sub-Saharan Africa that gender of bank leadership has implications for ESG disclosure.

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Board of directors’ gender diversity and intellectual capital efficiency: the role of international authorisation

Cited by 9 publications

References 57 publications

Equity ownership concentration’s impact on corporate internal control: the moderating effects of female directors and board compensation

Equity ownership concentration’s impact on corporate internal control: the moderating effects of female directors and board compensation

الأثر الوسيط لكفاءة رأس المال الفكري علي العلاقة بين خصائص مجلس الإدارة وأداء الشركات غير المالية المقيدة بالبورصة المصرية

Gender of firm leadership and environmental, social and governance (ESG) reporting: evidence from banks listed on Ghana Stock Exchange

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