Not Just a Gender Numbers Game: How Board Gender Diversity Affects Corporate Risk Disclosure

Seebeck, Andreas; Vetter, Julia

doi:10.1007/s10551-020-04690-3

Cited by 57 publications

(38 citation statements)

References 80 publications

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“…UK officially withdrew from the European Union (i.e., Brexit) on 31 January 2020 around the time when the COVID-19 pandemic started. To consider the impact of Brexit, we follow the study of Seebeck and Vetter (2021) and divide the full sample into “industries which are more affected by Brexit” and “industries which are less affected by Brexit”. Table A5 in the Appendix shows that POST is positively associated with the level of REM for both groups.…”

Section: Resultsmentioning

confidence: 99%

Corporate governance and financial reporting quality during the COVID-19 pandemic

Hsu

Yang

2022

Finance Research Letters

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Section: Resultsmentioning

confidence: 99%

Corporate governance and financial reporting quality during the COVID-19 pandemic

Hsu

Yang

2022

Finance Research Letters

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“…The prominent journals in this cluster are "Journal of Business Ethics", "Review of Managerial Science", "International Journal of Management", "International Journal of Disclosure". Few of the most influential articles published in the journal of business ethics are "Not Just a Gender Numbers Game: How Board Gender Diversity Affects Corporate Risk Disclosure" [32], "Global Insights on TMT Gender Diversity in Controversial Industries: A Legitimacy Perspective" [33], "The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation" [34]. These studies have investigated the role of women in corporate boards by looking at corporate reporting, corporate social responsibility, sustainability programs and overall corporate performance.…”

Section: Citation Analysismentioning

confidence: 99%

Looking into Corporate Boardrooms Through the Lens of Gender Diversity: A Bibliometric Review and META Analysis

Basher¹,

Jreisat²,

Kaur³

et al. 2022

IJSDP

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The present study examines the literature on the corporate boardroom through the lens of gender diversity. The study identified 1413 studies from Scopus database to identify the corporate board gender diversity ranging from a period of 1998 to 2021 (November). The identified studies are reviewed by using VOS viewer software and R-Studio. The study also employed META analysis to further analyse the data and draw meaningful results. The study identifies the current themes in the literature of corporate boardroom diversity, find impediments to the growth in literature, find the most relevant paper over the years, most prolific authors, and most influential journal. The study also suggests the further scope of the study. We conclude by providing the five potential emerging research directions. The study identifies and discusses the main areas and current development in the field of corporate board diversity in terms of gender and suggests future research directions.

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“…Both previous research and the theoretical arguments above suggested that voluntary disclosure levels are affected by gender diversity (Nalikka, 2009;Manita, et al 2018;Nadeem, 2020;Seebeck & Vetter, 2021). The study of corporate disclosure has received an enormous amount of attention in recent years, but the vast majority of such research has focused on a firm's characteristics of voluntary disclosure in the form of annual reports (Soliman, 2013;Habbash et al, 2016).…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

“…Based on our proposed hypothesis of the study, gender diversity is our primary independent variable. We follow previous studies and included other important control variables which could explain variations in digital reporting (Nadeem, 2020;Seebeck & Vetter, 2021;Gupta et al, 2021). The following variables are thus included as corporate governance control variables: (1) the percentage of nonexecutive directors, and (2) board size, as measured by the logarithm of the total number of directors.…”

Section: Control Variables and Model Of Studymentioning

confidence: 99%

The impact of gender diversity on digital reporting in the USA

Shehadeh¹,

Alkayed²,

Aly³

2022

IJDAR

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This study aims to examine the impact of gender diversity on the digital reporting practices of non-financial U.S. firms listed on the S&P 500 index. Our results confirm the proposed hypothesis, indicating that the presence of female board members improves the levels of digital reporting. This could relate to the thought that gender diversity may correspond to more extensive discussions within the boardroom, which leads to better-informed decisions based on greater levels of information exchange both between the board and other stakeholders and amongst board members themselves. Our findings provide evidence for policy makers that gender diversity enhances online disclosure and thus, the transparency of the firm. The findings can be used, also, by corporate governance institutions to raise awareness of the advantages of having female members on the board. Our study contributes to the body of literature on both gender diversity and corporate online disclosure by providing new evidence that gender diversity on the board can improve digital reporting.

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Not Just a Gender Numbers Game: How Board Gender Diversity Affects Corporate Risk Disclosure

Cited by 57 publications

References 80 publications

Corporate governance and financial reporting quality during the COVID-19 pandemic

Corporate governance and financial reporting quality during the COVID-19 pandemic

Looking into Corporate Boardrooms Through the Lens of Gender Diversity: A Bibliometric Review and META Analysis

The impact of gender diversity on digital reporting in the USA

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