Gender Diversity, Financial Expertise, Ceo Duality and Firm Performance

Wicaksono, Agung Prasetyo Nugroho

doi:10.32815/jibeka.v16i1.473

Cited by 7 publications

(8 citation statements)

References 25 publications

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“…Out of all the competencies that are crucial for the board members, financial competency is the most vital (Johl et al., 2015). The directors who have a better financial background and are financial experts can better control the overall performance of the firm by providing internal control system mechanisms for the organization (Wicaksono, 2022). The presence of financial experts on board can improve the overall accountability on a wide range of issues as an organization's board with the right mix of members with the right skills and expertise can better deal with the complexities of the corporate environment and can impact the overall performance (Agyei‐Mensah, 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

Board gender diversity and the financial performance of Pakistani non‐financial firms: A fuzzy‐set QCA approach

Naz

Lutfullah

Arshad

et al. 2023

J Corp Accounting Finance

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According to the upper echelon's theory, the decision-making process in regard to competitive strategies by the top management has an enduring impact on firm performance (Hambrick & Mason, 1984). Moreover, the attributes of the individuals in top management may also affect the decision-making process. The purpose of this research is to analyze the board gender diversity impact on the financial performance of the non-financial companies of Pakistan. Qualitative comparative analysis (QCA) is employed which is premised on Boolean algebra that sets foundation for the theoretical framework of complexity theory. The sample comprises of 74 non-financial firms listed on the KSE-100 Index. The results are modelled as a component of the intermediate solutions with board-level variables and gender diversity for the outcome variable (i.e., EVA and Tobin's Q). From board level variables, the impact of gender diversity and foreign directors is identified among most of the combinations whereas leverage is the prominent variable within the firm level variables, the boards of which tend to be small. The results showed a heterogeneous nature of response as board gender diversity exhibited stronger association in some configurations and in some cases it exhibited weaker association similar to that of (Pandey et al., 2022).Originality: This study is an attempt to explore the of board gender diversity role in a firm's performance using board level and firm level variables. Therefore, this work adds to the prior research by adding a complementarity-based methodology for analyzing board gender diversity.

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Section: Literature Reviewmentioning

confidence: 99%

Board gender diversity and the financial performance of Pakistani non‐financial firms: A fuzzy‐set QCA approach

Naz

Lutfullah

Arshad

et al. 2023

J Corp Accounting Finance

View full text Add to dashboard Cite

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“…Additionally, ref. [61] expresses that the orientation variety variable affects firm execution. We test the following hypothesis in light of the preceding discussions: Hypothesis 8.…”

Section: Gender Diversity and Company Performancementioning

confidence: 99%

Determinant Factors of Corporate Governance on Company Performance: Mediating Role of Capital Structure

Ria

2023

Sustainability

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The purpose of this study is to investigate the role of capital structure as mediating variable in the relationship between corporate governance and company performance. Data for this study was obtained from financial statements and was done in Indonesia’s non-financial sector. From among the companies listed on the Indonesia Stock Exchange between 2017 and 2021, 15 companies were chosen as a sample. Findings show that corporate governance (board independence, board size, and audit committee) were significantly associated with capital structure and company performance, but gender diversity has an insignificant relationship with capital structure and company performance. Moreover, this research found that capital structure is not able to mediate the effect of corporate governance (board independence, board size, audit committee, and gender diversity) on company performance.

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“…Menurut Munene et al (2020), Kanakriyah (2021), dan Yousaf et al(2020) pengaruh pendidikan dewan direksi memberikan pengaruh negatif terhadap kesulitan keuangan. Singhal et al (2021) dan Wicaksono (2022) mengatakan adanya pengaruh positif terhadap kesulitan keuangan. Sabli et al (2016), Pujakusum dan Sinarti (2019), Munene dan Ndegwa (2021) berpendapat bahwa pendidikan dewan direksi tidak memberikan pengaruh signifikan terhadap kesulitan keuangan.…”

Section: Pendidikan Dewan Direksi Dan Kesulitan Keuanganunclassified

“…Temuan tersebut diungkapkan oleh Mittal & Lavina (2018). Tri Ariska et al (2021, Koerniawan & Malelak (2021), dan Wicaksono (2022). H 10 : gender dewan direksi berpengaruh signifikan negatif terhadap kesulitan keuangan.…”

Section: Gender Dewan Direksi Dan Kesulitan Keuanganunclassified

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Kesulitan Keuangan: Efek Struktur Kepemilikan, Karakteristik Dewan Direksi, dan Indeks Tata Kelola Perusahaan

Williansyah

Meiliana

2022

gfa

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Purpose – This study aims to examine the effect of the corporate governance on the firm financial distress. The independent variables consisted of ownership structure (managerial, foreign, institutional, family, and block holder’s), board characteristics (size, independent, educational background, meeting, and gender) and corporate governance index. Research Method – This study uses 168 sample companies selected by purposive sampling method. The hypotheses testing uses panel regression method. Findings – The result shows 116 of 168 sample companies (IDX) experienced financial distress. It has been proven that financial distress can be significantly reduced by increasing concentrated ownership and board education. In addition, foreign ownership and board size have a significant and positive impact on financial distress. However, managerial ownership, family ownership, institutional ownership, board independence, board meetings, board gender, and corporate governance index do not have an impact on financial distress. Implication – The findings of this study imply that financial distress occurs by the presence of foreign ownership because of rarely involved in company management. In addition, to avoid the risk of financial distress the company can be anticipated by improving the quality board of directors (education, expertise, CEO tenure) and strengthening the internal control.

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Gender Diversity, Financial Expertise, Ceo Duality and Firm Performance

Cited by 7 publications

References 25 publications

Board gender diversity and the financial performance of Pakistani non‐financial firms: A fuzzy‐set QCA approach

Board gender diversity and the financial performance of Pakistani non‐financial firms: A fuzzy‐set QCA approach

Determinant Factors of Corporate Governance on Company Performance: Mediating Role of Capital Structure

Kesulitan Keuangan: Efek Struktur Kepemilikan, Karakteristik Dewan Direksi, dan Indeks Tata Kelola Perusahaan

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