| Author : | Parveen P. Gupta; Kevin C K Lam; Heibatollah Sami; Haiyan Zhou |
|---|---|
| Category : | Journal Article |
| Department : | Accountancy |
| Year / Month : | 2023 / 03 |
| ISSN: | 17413591, 17466539 |
| Source : | International Journal of Disclosure and Governance 20:119-137 |
Abstract
- In this research study, we seek to examine whether US public companies with gender diverse boards report better long-term non-financial and financial performance. Using observations from 2003 to 2012, we find that gender diversity on corporate boards has a more positive impact on a firm’s non-financial performance after controlling for the simultaneous effects of board characteristics. However, using the same model for financial performance, our findings are mixed—a positive impact on accounting measure, no impact on market measures but mixed impact on Tobin’s Q. Our findings have policy implications for regulators globally seeking to mandate gender diversity in corporate boardrooms.
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