New Rationales for Women on Boards

Choudhury, Barnali

doi:10.1093/ojls/gqt035

Cited by 45 publications

(14 citation statements)

References 10 publications

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“…A 2012 review also showed that only 38 FTSE 100 firms set targets for the level of board gender diversity they aimed to achieve by 2015. In addition, around 40 companies refused to set any targets and many firms declined to disclose their gender diversity policy or statistics relevant to the number of women at any level of the company (Choudhury, ). The findings of later reviews reveal that the United Kingdom's experience of voluntary board gender diversity reforms was not as successful as Australia's.…”

Section: International Board Gender Diversity Reformsmentioning

confidence: 99%

Gender‐diverse boards and audit fees: What difference does gender quota legislation make?

Nekhili

Gull

Chtioui

et al. 2019

Business Fin & Account

137

135

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We investigate the effect of board (audit committee) gender diversity on audit fees in the French context. We also examine whether the relationship between the proportion of female directors and audit fees is moderated by the enactment of the gender quota law in 2011. We use the system GMM estimation approach on a matched sample of French firms listed in the SBF 120 index between 2002 and 2017. Consistent with the supply‐side perspective, we contend that female independent directors and female audit committee members, by improving board monitoring effectiveness, affect the auditor's assessment of audit risk, resulting in lower audit fees. Our findings also document that, by breaking the glass ceiling, the effectiveness of the gender quota law lies not in increasing the proportion of female insider directors, but in boosting the appointment of female independent directors and female audit committee members. Using the difference‐in‐difference approach, our results reveal that female independent directors and female audit committee members are more willing to assert their monitoring skills after the quota law, leading to lower audit fees. Moving beyond tokenism, we show that, after the quota law, the negative impact on non‐audit fees is strengthened only for female independent directors.

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Section: International Board Gender Diversity Reformsmentioning

confidence: 99%

Gender‐diverse boards and audit fees: What difference does gender quota legislation make?

Nekhili

Gull

Chtioui

et al. 2019

Business Fin & Account

137

135

View full text Add to dashboard Cite

show abstract

“…They reported that the boards of these firms in Turkey were male-dominated and the inclusion of female directors was positively associated with to the financial performance of companies, as measured by the return on assets, the return on equity and the return on sales. Choudhury (2014) argued that rationales for increasing women on boards should be based on both equality and economics grounds. The first is necessary as it describes the underlying problems which could rise to the lack of women on boards as well as empowers female representation to be valued in its own right, instead of in terms of business reform.…”

Section: Firm Financial Performancementioning

confidence: 99%

The role of gender in corporate governance: A state-of-art review

Ghaeli¹

2019

10.5267/j.ac

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This paper presents an overview on recent studies on the role of gender in corporate governance. We study the recent works on the relationship between gender and firms' financial performance as well as the relationship between gender and firms' interest in global warming. According to our survey, it appears that firms with the presence of females had more concerns on green gas effects than other male oriented corporations did. Moreover, according to our survey, when a female member joins the board of directors, most investors consider this as a positive signal for profitability. In other words, it appears that the presence of female contributes to firm's financial performance..

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“…However, the agency theory does not provide a clear prediction of the association between board diversity and financial performance. The inconclusive evidence of the agency theory-based research has been described as unconvincing or methodologically challenging (Choudhury, 2014).…”

Section: Introductionmentioning

confidence: 99%

Corporate governance and risk taking: the role of board gender diversity

Abou-El-Sood

2019

PAR

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Purpose This paper aims to investigate the association between board gender diversity and bank risk taking in an emerging market context. Design/methodology/approach The association between female board directorship and bank risk taking is examined, while controlling for board characteristics, managerial, concentrated, family and government ownership. Two-stage regression with instrumental variables is used for a sample of banks listed in Gulf Cooperation Council (GCC) countries during 2002-2014. Findings Results show that banks with more female board directors invest in less risky positions; the association is attenuated when the regulatory capital is larger, providing protection against risky investments, and female directors tend to invest less in risky asset positions in Islamic banks relative to conventional banks. Practical implications The relevance of the findings stems from the recent initiatives undertaken by the Basel Committee to address deficient corporate governance structures that lead to bank breakdowns and the diversified economy of the fast-growing GCC market, relying on banking services in the aftermath of the oil price drop. Originality/value This paper provides novel evidence on the influence of board gender diversity on bank risk taking in an emerging market context. This paper fills a gap in prior research by examining bank-specific regulatory capital adequacy and Islamic banking aspects.

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New Rationales for Women on Boards

Cited by 45 publications

References 10 publications

Gender‐diverse boards and audit fees: What difference does gender quota legislation make?

Gender‐diverse boards and audit fees: What difference does gender quota legislation make?

The role of gender in corporate governance: A state-of-art review

Corporate governance and risk taking: the role of board gender diversity

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