2022
DOI: 10.21511/imfi.19(4).2022.24
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Does female representation on corporate boards boost the strengthening of internal control in socially responsible firms?

Abstract: This study examines the relationship between corporate social responsibility and the effectiveness of internal control, while simultaneously examining board gender diversity to check whether female directors contribute to corporate transparency or not. The sample of the study comprises 15,231 firm-year observations of companies listed on the Shanghai and Shenzhen stock exchanges from 2013 to 2018. The raw data for variable calculation come from authoritative and reputable sources, such as China Stock Market an… Show more

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Cited by 3 publications
(2 citation statements)
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“…Moreover, even with managerial ability, firms may face resource constraints that limit their capacity to engage in extensive CSR activities (Andreou et al, 2017). Competent managers may opt for more conservative CSR approaches to manage resource limitations (Inam Bhutta et al, 2021; Pasko, Yang, et al, 2022).…”
Section: Literature Review and Hypotheses Developmentmentioning
confidence: 99%
“…Moreover, even with managerial ability, firms may face resource constraints that limit their capacity to engage in extensive CSR activities (Andreou et al, 2017). Competent managers may opt for more conservative CSR approaches to manage resource limitations (Inam Bhutta et al, 2021; Pasko, Yang, et al, 2022).…”
Section: Literature Review and Hypotheses Developmentmentioning
confidence: 99%
“…With regards to internal control efficacy, (Pasko et al, 2022) analysed the connection between internal control efficacy and corporate social responsibility, as well as gender diverse board to determine if or not presence of women on board promote corporate integrity.…”
Section: Mclaughlin Et Al (2021) Supported the Above Conclusion Bymentioning
confidence: 99%