...Hubert Tchakoute Tchuigoua; Damaris Ning Mufur; Christelle Simo; Pesos Azangue Nguefack Purpose This study examines the effect of board gender diversity on the voluntary adoption of International Financial Reporting Standards in social sector firms, such as microfinance institutions. Design...

... lead to decreased information asymmetry and improved accuracy in analysts’ earnings forecasts (Brown et al., 2009 ; Gong et al., 2021). This study applies theoretical underpinnings from two existing theories to examine the impact of board gender diversity. First, according...

... size Board independence Board gender diversity Foreign ownership CEO personal characteristics Foreign CEO Developing country Agency theory Corporate tax avoidance has accelerated in recent years with the exposure of large companies having engaged in various aggressive forms of avoidance...

...Peter Nderitu Githaiga Purpose The purpose of this study was to examine the moderating role of institutional ownership on the relationship between board gender diversity and earnings management (EM) among listed firms in East African Community (EAC) partner states. Design/methodology/approach...

...Muhammad Kamran; Hadrian Geri Djajadikerta; Saiyidi Mat Roni; Erwei Xiang; Pakeezah Butt Purpose This study examines how board gender diversity (BGD) interacts with the “tough vs tender” trait in country cultures in influencing firms' corporate social responsibility (CSR). Design/methodology...

... on the GRI-based sustainability performance disclosures in Uganda. However, board gender diversity has no significant effect. In terms of the control variables, only firm size is significant, while firm age, capital structure and auditor type are not. Originality/value This study provides first time...