Corporate Taxation and Intangible Assets: A Systematic Literature Review and Future Research Trends

Ali, Sarmad

doi:10.1007/978-3-031-15531-4_11

Cited by 1 publication

(4 citation statements)

References 41 publications

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“…The impact of female directors on firm performance needs to be more consistent in previously conducted empirical studies (Pasaribu, 2017). Moreover, in progress, the relationship between board diversity and firm performance needs to be clarified (Baker et al, 2020) and equivocal (Altaf, 2022). Nevertheless, there needs to be more consensus globally on the relationship between board diversity and firm performance caused by international variations in ownership and institutional structures (Aggarwal et al, 2019).…”

Section: Introductionmentioning

confidence: 95%

“…The analyses of board structures, specifically male and female diversity, have contributed to understanding board dynamics and informed corporate governance reforms (Ararat et al, 2021). The phenomenon of female on boards or corporate board sex diversity is regarded as a topical corporate governance issue that has attracted considerable research attention (Altaf, 2022;Bøhren & Staubo, 2016;Shahab et al, 2018Shahab et al, , 2020. The embracement of board gender diversity as both a viable and a necessary strategy for success rather than simply a morally desirable objective (International Finance Corporation, 2019:12).…”

Section: Introductionmentioning

confidence: 99%

“…Board gender diversity and accounting performance differ among countries and sectors (Amore & Garofalo, 2016;Labelle et al, 2015). The existing literature reveals a lack of board sex diversity studies for emerging market firms (Ararat et al, 2021) and developing countries (Altaf, 2022).…”

Section: Introductionmentioning

confidence: 99%

“…No previous research examines the composition of female commissioners and female directors in propositions and 218 numbers in one study. Corporate governance functions can be better understood from multiple theoretical perspectives (Altaf, 2022;Heuvel et al, 2006;Zahra & Filatotchev, 2004). Three test tools are used to get more conclusions: ordinary least squares and quantile regression.…”

Section: Introductionmentioning

confidence: 99%

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Do females on boards enhance firm performance? evidence from Indonesia manufacturing firm

Natalia,

Isnalita

2023

CyA

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The impact of female directors on firm performance needs to be more consistent in the previously conducted empirical studies, which may be due to the endogeneity problem or specific characteristics (i.e., governance, industry, competition). Financial performance is the primary concern of investors. Supervising various types of ownership and boards is a concern in good corporate governance. This study examines the relationship between board sex diversity (in commissioner and director) on financial performance. Data were collected from manufacturing companies listed on the Indonesia Stock Exchange. We analyzed the collected data using ordinary least squares with heteroskedasticity-robust standard errors to obtain unbiased standard errors of OLS coefficients under heteroscedasticity and quantile regression. This study found that only female director has a significant relationship with financial performance. These results have been tested for robustness before and during the COVID-19 pandemic. As there has been limited specific research using quantile regression about the female Board of the manufacturing industry during the COVID pandemic in Asia and may be helpful after this period (endemic and routine period), the study is considered to contribute to academic research and practice in Asian business.

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