Gender diversity on the board of directors and its impact on the Palestinian financial performance of the firm

This study aims to examine the impact of gender diversity in Board Directors (BOD) on firm performance—return assets (ROA) and return equity (ROE)—using a sample Palestinian non-financial companies for period 2008–2015. Gender was measured as percentage women BOD, dummy variable existence at least one woman BOD. The employed method two-stage squares (2SLS) address endogeneity issues relationship between company performance. findings show that still exist modestly more BOD industrial firms than service firms. Furthermore, with have large debt ratio, independence better ROA performance, less size, no difference size. results 2sls has positive statistically significant