...Najoua Talbi; Salma Gallas; Mohamed Rami Chouchene Purpose This paper aims to investigate the effect of environmental, social and governance ( ESG ) performance on stock market liquidity, focusing on the moderating role of gender diversity within corporate boards. Design/methodology/approach...

...-related terms to measure the level of AI disclosure in a sample of listed and non-listed banks in Egypt from 2018 to 2022. Random-effect regression analysis is used to study the influence of banks’ board size, gender diversity and meetings on the level of AI disclosure. Findings The results...

...Hiba Hani Keisse; Aziz Jaafar Purpose The purpose of this study is to empirically examine whether environmental, social and governance ( ESG ) engagement enhances corporate investment efficiency and gender diversity affects the relationship between ESG engagement and corporate investment...

...Ibrahim Yousef; Saad Zighan; Doaa Aly; Khaled Hussainey Purpose This study aims to address a notable gap in the existing literature by exploring the relationship between gender diversity and dividend policy within the context of US Real Estate Investment Trusts (REITs). Design/methodology...

... 13 12 2023 27 03 2024 14 04 2024 14 04 2024 © 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Gender diversity Audit fees Audit quality Auditor type Female board representation M42 Prior studies argue...

... of gender diversity. Design/methodology/approach The sample is drawn from the annual reports of 68 Jordanian firms between 2015 and 2019. This paper uses the ordinary least square regression. It also uses the generalised method of moments approach to control any endogeneity issue and analyses the data...

...Nafisah Yami; Jannine Poletti-Hughes; Khaled Hussainey Purpose The authors motivate this research on the gender diversity of the board because of the recent increases in the number of women in top executive teams (Francis et al., 2015), which has probably been the result of the adoption...

...Hicham Sbai; Slimane Ed-Dafali Purpose This paper aims to examine the relationship between gender diversity and the risk profile of 141 listed banks from 14 emerging countries over the period of 2012–2020. Specifically, this study investigates whether the relationship between gender diversity...

... effects model, respectively. Different proxies of board gender diversity and sub-sample analysis by regions were further undertaken to examine the robustness of the obtained results. Findings The findings of this study revealed that board gender diversity has a statistically significant negative...

... are negatively linked to information asymmetry. Women directors Information asymmetry Cost of equity Gender diversity Critical mass The financial crisis of 2008 has sparked debate from various stakeholders calling for more women directors on corporate boards (Forbes, 2020). For instance, one...

...Justin G. Davis; Miguel Garcia-Cestona Purpose The purpose of this study is to examine the effects of chief financial officer (CFO) gender, board gender diversity and the interaction of both factors on financial reporting quality (FRQ) proxied by restatements. Design/methodology/approach...

...Khairul Anuar Kamarudin; Akmalia M. Ariff; Wan Adibah Wan Ismail Purpose This study aims to investigate whether board gender diversity is associated with corporate sustainability performance and whether industry-level product market competition moderates the effect of board gender diversity...