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Keywords: Female directors
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Journal Articles
Journal of Applied Accounting Research (2024) 25 (3): 397–419.
Published: 30 June 2023
...Ghassan H. Mardini; Fathia Elleuch Lahyani Purpose This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its three efficiency components: human capital efficiency (HCE...
Journal Articles
Journal of Applied Accounting Research (2023) 24 (3): 583–605.
Published: 30 November 2022
... analyses for a sample of 1,686 firm-year observations listed on the Egyptian Stock Exchange over the period 2011–2020. Findings This study’s results show that female directors, female executives and females on audit committees are positively associated with financial reporting quality. Further...
