Board of directors' gender diversity and intellectual capital efficiency: the role of international authorisation

被引：8

作者：

Sanyaolu, Wasiu Abiodun ^{[1
]}

Eniola, Anthony Abiodun ^{[2
]}

Zhaxat, Kenzhin ^{[3
]}

Nursapina, Kanbibi ^{[4
]}

Kuangaliyeva, T. K. ^{[5
]}

Odunayo, Jimoh ^{[6
]}

机构：

[1] Univ Benin, Dept Accounting, Edo, Nigeria

[2] Great Zimbabwe Univ, Herbert Chitepo Sch Law & Business Sci, Grad Business Sch, Masvingo, Zimbabwe

[3] Acad Phys Educ & Mass Sport, Uralsk, Kazakhstan

[4] West Kazakhstan Agr & Tech Univ, Business Adm, Uralsk, Kazakhstan

[5] Astana It Univ, Business Adm, Uralsk, Kazakhstan

[6] Babcock Univ Ilishan Remo, Dept Accounting, Ogun, Nigeria

来源：

COGENT BUSINESS & MANAGEMENT | 2022年 / 9卷 / 01期

关键词：

Board gender diversity; international authorization and intellectual capital efficiency; IMPROVE FIRM PERFORMANCE; WOMEN DIRECTORS; FINANCIAL PERFORMANCE; KNOWLEDGE MANAGEMENT; DISCLOSURE; CORPORATE; IMPACT;

D O I：

10.1080/23311975.2022.2122802

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Despite the roles of intellectual capital (IC) as a competitive strategy for firm continued survival, its nexus with board gender diversity (BGD) has sparsely been investigated. The aim of this study is to analyse the effect of BGD on intellectual capital efficiency (ICF) of the listed deposit money banks (DMBs) in Nigeria. Using a panel data set of 11 banks from 2011 to 2020, we found that BGD has no significant negative effect on ICF with and without the moderating effect of international authorisation. Our finding indicates the need for the management to increase women representation and its quality on the board of directors. The study emphasizes the relevance of BGD on intellectual capital performance with significant implication for academic and practioners. We contribute to literature by examining the effect of BGD on ICF of listed DMBs in Nigeria.

引用

页数：16

共 50 条

[31] Board leadership structure and human capital disclosure: Role of independent directors
Tejedo-Romero, Francisca
Ponce, Angel Tejada
Corcoles, Yolanda Ramirez
Perez, Maria Del Mar Lopez
EUROPEAN RESEARCH ON MANAGEMENT AND BUSINESS ECONOMICS, 2023, 29 (03)
[32] Does board gender diversity affect capital structure decisions?
Ben Saad, Sourour
Belkacem, Lotfi
CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2022, 22 (05): : 922 - 946
[33] Female directors' representation and intellectual capital efficiency: does institutional ownership matter?
Mardini, Ghassan H.
Elleuch Lahyani, Fathia
JOURNAL OF APPLIED ACCOUNTING RESEARCH, 2024, 25 (03) : 397 - 419
[34] Board gender diversity and corporate labor investment efficiency
Sun, Xu
Zhang, Tianming
REVIEW OF FINANCIAL ECONOMICS, 2021, 39 (03) : 290 - 313
[35] An international study of board gender diversity and corporate governance
Zagorchev, Andrey
JOURNAL OF ECONOMICS AND FINANCE, 2024, : 1053 - 1077
[36] Board Gender Diversity and Corporate Innovation: International Evidence
Griffin, Dale
Li, Kai
Xu, Ting
JOURNAL OF FINANCIAL AND QUANTITATIVE ANALYSIS, 2021, 56 (01) : 123 - 154
[37] Board gender diversity and firm risk: international evidence
Li, Zhongtian
Jia, Jing
Chapple, Larelle
MANAGERIAL AUDITING JOURNAL, 2022, 37 (04) : 438 - 463
[38] Top management team gender diversity and productivity: the role of board gender diversity
Luanglath, Nalongded
Ali, Muhammad
Mohannak, Kavoos
EQUALITY DIVERSITY AND INCLUSION, 2019, 38 (01): : 71 - 86
[39] Board gender diversity and firm risk: international evidence
Li, Zhongtian
Jia, Jing
Chapple, Larelle
MANAGERIAL AUDITING JOURNAL, 2022,
[40] Gender diversity on the board of directors and corporate risk: A behavioural agency theory perspective
Poletti-Hughes, Jannine
Briano-Turrent, Guadalupe C.
INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS, 2019, 62 : 80 - 90

← 1 2 3 4 5 →