The power of financial literacy: paving a clear path for the influence of board diversity on intellectual capital disclosure DOI
Mohammad A.A. Zaid, Ayman Issa, Ayman Wael Al‐Khatib

et al.

Journal of Intellectual Capital, Journal Year: 2024, Volume and Issue: unknown

Published: Oct. 8, 2024

Purpose Utilizing a multi-theoretical framework, this study aims to investigate the impact of board gender and nationality diversity on extent intellectual capital disclosure. Additionally, it seeks explore moderating role financial literacy among audit committee members aforementioned relationship. Design/methodology/approach To empirically test study’s panel dataset listed firms Palestine Stock Exchange (PEX) spanning 12 years (2010–2022) was utilized. address potential endogeneity issues ensure robust findings, battery econometric estimators employed, including ordinary least squares (OLS), one-step system generalized method moments (GMM), lagged independent variables sub-index model. Findings The findings make significant contribution existing literature. Specifically, results reveal that positive influence corporate disclosure is stronger when there high proportion literacy. distinguishes between overall index analyses. Interestingly, from analysis, focusing structural capital, relational human are somewhat similar full analysis. Originality/value best authors’ knowledge, represents first empirical attempt uncover relationship

Language: Английский

Talk or walk? The board of directors and firm environmental strategies DOI Creative Commons
Jonathan Taglialatela, Ivan Miroshnychenko, Roberto Barontini

et al.

Business Strategy and the Environment, Journal Year: 2023, Volume and Issue: 33(4), P. 2890 - 2910

Published: Dec. 1, 2023

Abstract Drawing on legitimacy theory, we study the nexus between green communication and implementation of practices, in particular, focus determinants their discrepancy. Based a large sample firms 58 countries over 19‐year period, employ an index to measure discrepancy operations communicated mapped each firm's board structure. The results provide first empirical evidence that larger, more gender‐diverse, independent boards are associated with preponderance implementation. We interpret this imbalance as strategy participate public discourse gain moral legitimacy. Conversely, CEO duality is opposite direction, focusing implementing practices than talking about them, suggesting these aim mainly at gaining pragmatic from stakeholders.

Language: Английский

Citations

15
A path to success: educational board diversity and its influence on MENA banks’ efficiency and stability DOI
Ayman Issa, Ahmad Sahyouni, Miroslav Mateev

et al.

Corporate Governance, Journal Year: 2024, Volume and Issue: 24(6), P. 1283 - 1313

Published: Feb. 22, 2024

Purpose This paper aims to examine how the diversity of educational levels within bank boards influences efficiency and stability banks operating in Middle East North Africa (MENA) region. Unlike previous studies, this analysis also investigates role board gender moderating relationship between level financial MENA. Design/methodology/approach In study, a sample 77 MENA region spanning years 2011 2018 is used. The presence highly educated directors on board, assessed using ordinary least squares method. Additionally, authors use Generalized Method Moments technique correct endogeneity problem. Findings study establishes positive association with advanced backgrounds stability. Furthermore, inclusion women strengthens relationship. Practical implications These findings have important for policymakers regulators region, suggesting that promoting policies encourage participation can contribute enhanced Policymakers may consider implementing quotas or guidelines improve appointments, thereby fostering performance Originality/value stands out its innovation distinctiveness, as it delves into connection Notably, surpasses research by investigating diversity, thus offering valuable insights complex interplay these two facets diversity. contribution enriches existing literature providing novel perspectives composition dynamics influence

Language: Английский

Citations

6
Diversity, equity, and inclusion reporting in European Union companies: The role of female directors and the European regulatory framework DOI Creative Commons
Isabel Sánchez, Salvador Marín‐Hernández, Esther Ortiz Martínez

et al.

Business Strategy and the Environment, Journal Year: 2024, Volume and Issue: 33(7), P. 7021 - 7040

Published: June 27, 2024

Abstract Equality, equity, and nondiscrimination are core human rights prerequisites for peace, prosperity, sustainability that require the commitment of all actors. They have received considerable attention from European Union, leading to development a regulatory framework aimed at promoting gender diversity disclosure information on diversity, inclusion by companies. Considering pressure institutional environment Union characterizes period 2011–2020, this study aims analyze role played female directors in disclosures 189 large Based international guidelines recommendations as well legislation, we developed transparency score assesses relevance, standardization, reliability, completeness disclosed these Using Tobit regression approach panel data, show board has positive effect reported companies, although is only associated with having least three or gender‐balanced boards. Moreover, context force since 2014 favors corporate equality, inclusiveness practices companies encourages consideration views minority directors. The results can improve understanding equality regarding decisions made light advent new mandatory requirements within EU extension their scope wider range

Language: Английский

Citations

5
Understanding the relation between climate change risks and biodiversity disclosures: an international analysis DOI
Nurlan Orazalin, Collins G. Ntim,

John Malagila

et al.

Journal of Accounting Literature, Journal Year: 2024, Volume and Issue: unknown

Published: July 18, 2024

Language: Английский

Citations

5
How gender diversity in boards affects disclosure? A literature review DOI
Alessandra Centinaio

Corporate Social Responsibility and Environmental Management, Journal Year: 2023, Volume and Issue: 31(3), P. 2352 - 2382

Published: Dec. 15, 2023

Abstract A more gender‐balanced working environment is both a necessity and an opportunity for society. Women representation on corporate boards among the most debated topics, several legislative measures have recently been adopted to improve gender equality in boards. However, real progress requires firms appoint women not just as matter of compliance. Thus, assessing business implications board diversity can support adoption new policies prevent their reduction mere tokenism. By applying dynamic literature review method called ‘Systematic Literature Network Analysis’, this study provides overview existing investigating impact companies' level quality disclosure. Overall, researchers report positive relationship. Some notable exceptions nevertheless call further research deepen our understanding how enhanced communication transparency.

Language: Английский

Citations

13
Driving emissions reduction: the power of external sustainability assurance and internal governance committees DOI
Ayman Issa

International Journal of Disclosure and Governance, Journal Year: 2024, Volume and Issue: unknown

Published: April 17, 2024

Language: Английский

Citations

4
Are innovative firms more circular when women hold upper positions? DOI Creative Commons
Saudi‐Yulieth Enciso‐Alfaro, Isabel Sánchez

Journal of Innovation & Knowledge, Journal Year: 2024, Volume and Issue: 9(4), P. 100556 - 100556

Published: Sept. 10, 2024

Language: Английский

Citations

4
Enhancing organizational performance: how gender diversity enhances employee engagement and commitment DOI Creative Commons

Nawal Abdalla Adam,

Areej abd. alfawaz

Humanities and Social Sciences Communications, Journal Year: 2025, Volume and Issue: 12(1)

Published: Feb. 13, 2025

Language: Английский

Citations

0
The silent cost of biodiversity loss: Unveiling its impact on institutional ownership DOI
Yueyang Wang

International Review of Financial Analysis, Journal Year: 2025, Volume and Issue: unknown, P. 104075 - 104075

Published: March 1, 2025

Language: Английский

Citations

0
Corporate Governance as a Driver: Enhancing ESG Performance in ASEAN Companies DOI Open Access
Muhammad Fadhly Rizky Octavio, Doddy Setiawan, Y. Anni Aryani

et al.

Business Strategy & Development, Journal Year: 2025, Volume and Issue: 8(2)

Published: March 28, 2025

ABSTRACT This study examines the impact of corporate governance characteristics on environmental, social, and (ESG) performance in ASEAN companies from 2019 to 2023. Using a sample 298 firms various sectors, comprising 1339 firm‐year observations, research explores how board composition, presence specific committees, CEO attributes influence ESG scores. The findings indicate that larger size, higher proportion women board, foreign members, more frequent meetings are positively correlated with performance. Notably, sustainability committee has highly significant positive impact. also play vital role, Women CEOs being associated stronger contributes integration stakeholder theory upper echelon within context emerging economies. It provides practical implications for firms, regulators, investors, offering actionable insights optimizing structures enhance region.

Language: Английский

Citations

0