“…Recently, the debate among scholars in corporate finance and accounting has focused on the impact of gender diversity on board proceedings. These studies highlight that gender differences among directors and managers can be explained by differences in their communication skills, decision-making style, level of overconfidence, risk tolerance, diligence, and monitoring intensity (Abbott, Parker, & Presley, 2012;Adams & Ferreira, 2009;Bennouri et al, 2018;Gul et al, 2011;Gull et al, 2018;Gyapong et al, 2016;Harjoto et al, 2015;Huang & Kisgen, 2013;Huang et al, 2014;Ittonen et al, 2010;Schubert, 2006). The ability to communicate effectively is an important skill for performing well in key managerial positions.…”