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1-5 of 5
Keywords: Board diversity
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Journal Articles
Journal of Accounting in Emerging Economies (2026) 16 (3): 599–627.
Published: 19 September 2025
...Wendy Terblanche; Gretha Steenkamp; Mareli Dippenaar; Teerooven Soobaroyen Purpose This study investigates whether heightened emphasis on board diversity in the 2016 revision to the Report on Corporate Governance for South Africa (King IV) led to changes in individual dimensions and a composite...
Journal Articles
Journal of Accounting in Emerging Economies (2026) 16 (4): 690–719.
Published: 16 June 2025
... this exclusion ensures methodological consistency, future research could explore comparative analyses across sectors using adjusted models or sector-specific controls, and incorporate other board diversity dimensions such as ethnicity, age and gender. Originality/value This research contributes...
Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (2): 322–351.
Published: 13 April 2023
...Vidisha Gunesh Ramlugun; Lesley Stainbank Purpose The aim of this study is to explore how a practice approach can provide an understanding of board diversity practices. Drawing from Schatzki's practice theory, this study considered how board diversity is practiced from the doings and sayings...
Journal Articles
Journal of Accounting in Emerging Economies (2023) 13 (2): 276–299.
Published: 27 April 2022
...Saarce Elsye Hatane; Jennie Winoto; Josua Tarigan; Ferry Jie Purpose This study examines the effect of working capital management and board diversity on firm profitability and firm value for a sample of Indonesian firms listed in the LQ45 index. The interaction of board diversity components...
Journal Articles
Journal of Accounting in Emerging Economies (2019) 9 (4): 473–501.
Published: 29 July 2019
... in the audit committee, board size, board meetings and independence in the board are associated with longer ARDs. Some CG attributes such as board diversity (i.e. women and different nationalities in the board) are associated with improved timeliness of the annual reports. The results also reveal that a longer...
