We investigate the relationship between board diversity (relation-oriented diversity, task-oriented and overall diversity) financial statement comparability. find that diverse boards are positively associated with comparability, suggesting improves governance mechanisms by alleviating agency conflicts, leading to higher comparability than homogenous boards. also institutional ownership affects ...

In this paper, we examine the relationship between board gender diversity and environmental, social, governance (ESG) decoupling moderating effect that religiosity has on relationship. We utilise an international sample of 26,176 firm-year observations cover period from 2005 to 2019. Consistent with upper echelon theory socialisation theory, provide evidence firms a more gender-diversified dire...

The current paper examines how gender diversity influences the corporate social responsibility (CSR) performance of French companies. Specifically, we investigate impact certain attributes female directors, such as their age, education, and nationality, on CSR performance. To analyze this, utilize generalized method moments (GMM) a sample 53 firms listed SBF 120 index over period 2008–2017. fin...