...Rui Guedes; Elisabete Neves; Elisabete Simões Vieira Purpose This study aims to examine the impact of Environmental, Social and Governance ( ESG ) performance on business risk and investigates how board gender diversity moderates this relationship. Design/methodology/approach Using panel data...

...Mohamed El Gout; Abdallah Sadik; Md Aslam Mia Purpose This study aims to investigate the impact of gender diversity on the efficiency of microfinance institutions (MFIs) in Africa through the lens of social identity theory and Tokenism theory. The analysis focuses on gender diversity at three...

...Dat Nguyen; Tu Le Purpose This study aims to investigate the impact of corporate social responsibility ( CSR ) and gender diversity on the bank efficiency of Vietnamese commercial banks. In addition to their individual effects, the study explores whether gender diversity moderates the relationship...

...Longane Bhebhe – Mwelasi Purpose Drawing on a multi-theoretical framework that integrates stakeholder, resource dependence and gender difference theories, this study aims to investigate the mediating role of board gender diversity in the relationship between corporate governance and environmental...

... gender diversity and dividend payments. Design/methodology/approach The sample comprises 1,067 observations from 97 German nonfinancial companies across four leading indices, including the DAX 40, MDAX, TecDAX and SDAX . Data for the period from 2010 to 2020 were analyzed using a fixed-effects...

...Wiem Dridi; Sourour Ben Saad; Aymen Ajina Purpose This paper aims to investigate the impact of gender diversity on corporate carbon emissions, aiming to identify thresholds at which gender diversity becomes significant and to assess the consistency of this relationship in response to external...

...Nhon Hoang Thanh; Long Tran Thanh; Bac Truong Cong Purpose This study aims to examine the relationship between gender diversity and the voluntary disclosure of intellectual capital ( IC ) on corporate websites of non-financial firms in Vietnamese-listed companies. Design/methodology/approach...

... The results reveal a significant positive impact of board gender diversity on firm risk-taking. On the other hand, financial education diversity shows a significant negative impact. However, board tenure, age and composite board diversity fail to exhibit any statistically significant influence on firm risk...

... uses 567 nonfinancial GCC-listed firms from 2020 to 2023, using Structural Equation Modeling ( SEM ) to assess how board gender diversity mediates the link between audit committee features and earnings quality. Findings The results demonstrate a negative correlation between accrual earnings...

...Aymen Ajina; Sami Bacha; Sourour Ben Saad Purpose The purpose of this study is to examine the effect of gender quota on earnings management practices. Specifically, the authors investigate board gender diversity effectiveness before and after full compliance mandatory gender quota. Design...

.../methodology/approach Secondary data from annual reports of large-scale manufacturing firms in Pakistan have been collected and analyzed using panel data, with regression and logit analysis conducted for six years. Findings The study reveals that gender diversity does not significantly affect...

...Muhammad Farooq; Shoukat Ali; Qadri Al Jabri; Umar Arshad Purpose This study aims to assess the impact of intellectual capital ( IC ) on firm engagement in corporate social responsibility ( CSR ) activities. This study also examines the role of board gender diversity ( BGD ) as a moderating...

...Anna-Fani Constantatos; Anna Merika; Xakousti Afroditi Merika Purpose The purpose of this paper is to explore the effect of the revised UK Corporate Governance ( CG ) Code on firm profitability, earnings management and operating expenses. The three additional recommendations – gender diversity...

...Rui Guedes; Elisabete Neves; Elisabete Simões Vieira Purpose This paper aims to analyze the impact of Environmental, Social and Governance (ESG) components on the board of directors’ remuneration and the moderating effect of gender diversity on this impact. Design/methodology/approach...

... backgrounds of female executives further enhance management’s focus on digital innovation. Research limitations/implications Findings of this study highlight the importance of promoting gender diversity in leadership roles as a strategic lever to drive digital innovation and long-term competitiveness...

...Carlotta D’Este; Ilaria Galavotti; Franca Cantoni Purpose Building on the resource-based view and human capital theory, this paper aims to extend the effects of gender diversity from the board level to the entire organizational level and investigates the impact of diversity and inclusion...

... through stricter board tenure rules or mandating gender diversity quotas. For corporate managers, the research provides insights for effectively adjusting their cash levels to align with optimal targets. Investors are advised to focus on firms with effective governance structures to enhance...

...Elisabete Neves; Maria Rego; Catarina Proença; António Pinto Purpose This study aims to analyze the performance determinants of the listed companies in the Iberian Peninsula, focusing on the effect of intellectual capital and gender diversity on the board of directors. Design/methodology...

...Carlo Drago; Loris Di Nallo; Alberto Manzari; Salvatore Principale Purpose This study aims to assess gender diversity in sustainability reports. This approach is considered crucial for achieving strategic business goals. Examining information gathered from 68 financial firms listed...

... of these differences. The results emphasize the need for targeted interventions to support female leaders and promote gender diversity in leadership roles. Research limitations/implications The study is limited to large companies in a specific region of Spain, which may affect the generalizability of the findings...