Gender diversity and cost of equity capital: evidence from an emerging market
Journal of Economics Finance and Administrative Science,
Год журнала:
2025,
Номер
unknown
Опубликована: Апрель 17, 2025
Purpose
This
study
examines
the
relationship
between
board
gender
diversity
and
cost
of
equity
among
publicly
traded
Brazilian
companies.
Design/methodology/approach
The
sample
includes
firms
listed
on
B3
from
2010
to
2023.
estimated
linear
nonlinear
regression
models
using
two-step
generalized
method
moments
(GMM).
It
measured
through
composition
metrics
indices,
while
it
calculated
Fama–French
five-factor
model.
Findings
results
obtained
suggest
that
increased
is
associated
with
a
lower
equity,
effect
indicating
progressive
improvements
yield
more
significant
reductions
in
capital
costs.
Originality/value
better
provides
comprehension
financial
performance
Latin
American
emerging
market,
addressing
gap
research
predominantly
focused
developed
economies.
first
use
model
explore
this
markets.
Язык: Английский
Board Gender Diversity: Impact on Corporate Tax Avoidance in Response to Economic Policy Uncertainty
Опубликована: Янв. 1, 2024
This
study
aimed
to
explore
the
relationship
between
gender
diversity
on
corporate
boards
and
tax
avoidance
in
context
of
economic
policy
uncertainty.
For
this
purpose,
financial
statements,
governance
information
from
publicly
traded
companies
21
countries
over
period
2010
2021
were
utilized.
Linear
nonlinear
regression
models
employed
for
analysis,
considering
three
variables
evasion
uncertainty
index.
Gender
was
measured
by
percentage
women
directors.
The
results
showed
that
an
increase
female
representation
directors
helps
reduce
aggressiveness,
regardless
Additionally,
a
higher
number
suggests
have
greater
commitment
their
fiscal
obligations
public
sector.
It
also
evident
periods
uncertainty,
aggressiveness
increases.
findings
contribute
debate
equity,
supporting
policymakers
who
are
implementation
quotas
boards.
Язык: Английский
Women and leadership in non‐listed private companies in an emerging country: An analysis of barriers and facilitators
Corporate Social Responsibility and Environmental Management,
Год журнала:
2024,
Номер
unknown
Опубликована: Ноя. 20, 2024
Abstract
This
study
explores
women's
barriers
to
accessing
leadership
positions
within
non‐listed
private
companies
in
Bangladesh,
drawing
on
the
Gendered
Organization
Theory
(GOT)
as
a
conceptual
framework.
research
seeks
some
possible
solutions
overcome
these
barriers.
The
adopts
two‐wave
qualitative
methodology:
semi‐structured
interviews
with
16
women
professionals
and
subsequent
focus‐group
discussions
explore
solutions.
Results
reveal
that
face
significant
barriers,
such
long
working
hours,
gender
pay
gaps,
unclear
responsibilities,
biased
promotion
processes,
lack
of
training,
sexual
harassment.
These
are
conceptualized
terms
implicit
explicit
biases.
Research
participants
emphasized
individual
efforts
like
self‐determination,
upskilling,
job
switching,
technology
leveraging,
family
support
key
factors
overcoming
obstacles.
underscores
need
for
organizational
governmental
interventions
promote
female
equity
developing
countries.
Язык: Английский
Gender Diversity in Fintech Companies: Implications for Corporate Performance and Social Responsibility
Research Square (Research Square),
Год журнала:
2024,
Номер
unknown
Опубликована: Дек. 6, 2024
Abstract
We
examine
the
effects
of
gender
diversity
in
leadership
on
corporate
performance
and
social
responsibility
within
rapidly
evolving
fintech
sector,
known
for
its
intense
competition
innovation.
Utilizing
both
quantitative
data
qualitative
insights,
we
apply
a
robust
empirical
model
with
regression
analysis
thematic
coding
to
assess
connections
between
diversity,
performance,
CSR.
Our
findings
indicate
significant
positive
relationship
gender-diverse
enhanced
validating
hypothesis
that
such
bolsters
financial
outcomes.
Furthermore,
is
linked
stronger
CSR
commitments,
driven
by
increased
employee
engagement.
identify
organizational
culture
recruitment
practices
as
key
moderating
factors,
highlighting
importance
supportive
environments.
This
research
enriches
literature
focusing
underrepresented
nature
emphasizing
strategic
benefits
inclusive
leadership,
urging
managers
policymakers
promote
ethical
business
advantages.
JEL
codes:
J16,
G20,
M14
Язык: Английский
Diverse Leadership and Firm Success: The Role of Top Management Socialisation
Marketing and Management of Innovations,
Год журнала:
2024,
Номер
15(4), С. 99 - 112
Опубликована: Янв. 1, 2024
Although
executive
teams
play
a
significant
role
in
organisational
performance,
it
is
necessary
to
conduct
comprehensive
exploration
of
the
distinct
effects
characteristics
different
team
members
on
firm
outcomes.
Drawing
upon
multiple
theories
applied
top
management
(TMT)
research,
objective
this
article
determine
factors
such
as
age,
gender,
and
cultural
background
performance.
Moreover,
our
research
reinforces
connection
between
diversity
corporate
outcomes
by
incorporating
TMT
socialisation
moderator
shaping
interplay
traits
We
use
quantitative
method,
compiling
dataset
661
publicly
listed
IT-related
corporations
U.S.
that
were
operational
2016.
Following
an
initial
assessment
dataset,
we
excluded
153
companies
with
fewer
than
three
board
directors
or
score
zero
further
66
reported
return
assets
below
lower
limit.
A
regression
analysis
was
then
conducted
remaining
442
via
performance
data
from
OSIRIS
global
database.
Initially,
gender
division
emerges
primary
factor
positively
impacts
closely
followed
age
diversity.
This
study
extends
literature
relationship
find
plays
crucial
moderating
associations
diversity,
The
offers
actionable
guidance
for
managers
policymakers
identifying
key
priorities
related
addressing
varying
perspectives
stemming
diverse
groups,
genders,
nationalities
within
team.
While
most
studies
concentrate
drivers
their
impacts,
current
socialisation,
benefits
could
be
maximised
through
effective
collaboration
among
managers,
minimal
conflict,
thereby
suggesting
how
organisations
can
better
shape
roles
members’
characteristics.
Язык: Английский