This study investigates the relationship between gender diversity on board and dividend payouts in China using a large sample over period 2003–2017. Our results provide robust strong evidence showing that is positively associated with cash payments of dividends. The empirical outcomes confirm facilitates corporate governance subsequently promotes payouts. We demonstrate has greatest effect when...

The effects of board gender diversity (BGD) on financial stability institutions have long been an important topic, creating a rich strand literature that focuses extensively banks. Meanwhile, little is known about the implications BGD risk in microfinance (MFI). This study aims to fill this gap. Using data sample retrieved from MIX Market database spanning 2009–2018 period and random-effects es...

Corporate Social Responsibility (CSR) has progressively assumed a strategic role in corporate business. In this sense, the board of directors (Board) assumes preponderant role, since they make decisions about business strategy. One considerably debated characteristic Board diversity is gender, women differ from men terms personality, communication style, and values. Therefore, study analyzes re...

This study aims to analyze the effect of audit quality, size board directors, and capital intensity on tax aggressiveness with gender diversity directors as a moderating variable. The research was conducted mining companies based IDX-IC classification IDX for 4 years, 2016-2019 period. sample obtained 47 observations cross-sectional data method multiple linear regression test. results show that...

This study aims at analysing the relationship between board gender diversity (BGD) and financial performance for firms with headquarters based in Latin America (LatAm). Using panel data from 243 listed during period 2012–2018, we find that BGD LatAm does not lead to any change firm performance, mainly because underrepresentation of women on boards region compared their male counterparts. As a r...