Gender-Diverse Boards and Properties of Analyst Earnings Forecasts

Gul, Ferdinand A.; Hutchinson, Marion; Lai, Karen

doi:10.2308/acch-50486

Cited by 210 publications

(190 citation statements)

References 65 publications

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“…Yet empirical studies also suggest the importance of gender diversity in producing a better perspective, and hence contributing to better financial performance (Dobbin & Jung, 2011;Gul, Hutchinson & Lai, 2013;Marinova, Plantenga & Remery, 2010;Rose, 2007). In a similar vein, Dezsö and Ross (2012), Rose (2007) and Smith et al (2006) also found that gender diversity was positively related to the firm's performance in emerging economies.…”

Section: Introductionmentioning

confidence: 95%

Gender Diversity and Firms’ Financial Performance in Malaysia

Yap¹,

Chan²,

Zainudin³

2017

AAMJAF

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Section: Introductionmentioning

confidence: 95%

Gender Diversity and Firms’ Financial Performance in Malaysia

Yap¹,

Chan²,

Zainudin³

2017

AAMJAF

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“…A considerable body of work has suggested that board gender diversity affects board dynamics, decision making, monitoring, and in turn, affects firm outcomes. Specifically, Gul, Hutchinson and Lai (2013) documented that the gender diversity of boards may lead to more board discussion and monitoring of company issues, inducing managers to disclose more information on the operations, transactions, and strategy. Higgs (2003) and Tyson (2003) argued that gender diversity may improve board effectiveness, organisational value, and performance by offering new insights and perspectives.…”

Section: Other Rmc Human Capital Characteristics -Gender Diversitymentioning

confidence: 99%

Does Firms' Risk Management Human Capital Reduce the Likelihood of Financial Distress?

Jia¹

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iii AbstractIn light of the corporate collapses and global financial crisis, risk management has been highlighted as an ever increasing important element of corporate governance.As risk management committees (RMC) bear the fundamental responsibility of risk management, RMCs' human capital performs a crucial role in risk management governance and warrants further investigation.The purpose of this study is to investigate the association between firms' RMC human capital and firms' management of risk, in terms of firm performance and the likelihood of financial distress. This study is motivated by the paucity of research on risk management governance and the Australian Security Exchange Corporate With respect to the association between RMCs, separate RMCs existence, and firms' management of risk in terms of firm performance and the likelihood of financial distress, the results revealed that the number of firms with a separate RMC remained stable over time, whereas there was an increasing trend of combined RMC establishment, and a decrease in the number of firms without a RMC. The regression results reveal that the existence of a RMC and a separate RMC were not significantly related to firm performance and the likelihood of financial distress. However, the findings show that the existence of a separate RMC moderated the relationship between firm risk and a firm's accounting performance. In terms of RMC human capital, the overall RMC human capital score was positively related to firm performance and market measurement of the likelihood of financial distress. With Does firms' risk management human capital reduce the likelihood of financial distress? v respect to individual RMC human capital characteristics, the total amount of experience (as a type of general human capital) was positively related to accounting performance, while RMC members' board tenure (as a type of firm-specific human capital) was negatively related to market performance.The findings make several important contributions. Firstly, this study contributes to the literature by providing empirical evidence about human capital theory from a risk management perspective, and draws on research to determine whether human capital is associated with firm performance and research that determines the association between risk management and firm performance. Secondly, this study informs policy setters about the current risk management practice in Australia, and provides implications for regulating risk management practices. Overall, the findings of this study highlight the importance of RMCs' human capital.

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“…Yöneticilerdeki farklılıklar, özellikle de muhafazakarlık, riskten kaçınma ve etik davranış gibi özellikler finansal raporlamanın kalitesini etkileyebilir (Gul, Hutchinson, & Lai, 2013 Beasley (1996) yönetim kurulu yapısı ve muhasebe hileleri konusunu incelemiştir.…”

Section: Yönetim Kurulu Büyüklüğüunclassified