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Keywords: Board gender diversity
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Journal Articles
Journal of Accounting & Organizational Change (2026) 22 (7): 120–139.
Published: 06 March 2026
..., this study offers the first large-sample evidence (1,958 firm-years, 2018–2021) on how SCs shape firms’ SDG disclosure breadth in Malaysia’s emerging-market setting. Second, this paper uniquely tests the moderating role of board gender diversity, showing that SC amplify the contribution of female...
Journal Articles
Journal of Accounting & Organizational Change 1–28.
Published: 10 November 2025
... of board gender diversity ( BGD ) on financial distress and third, to explore the moderating role of BGD in the relationship between CSR initiatives and financial distress. Design/methodology/approach Drawing on an unbalanced panel of 4,549 firm-year observations from 674 EU-listed firms spanning...
Journal Articles

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