Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/wiley/market-risk-disclosures-and-board-gender-diversity-in-gulf-cooperation-7ItssdgQjc
References (30)
-
Brammer (2009)
Corporate Reputation and Women on the BoardBritish Journal of Management, 20
-
(2015)
Promoting Gender Diversity in the Gulf -
Ahmed Alhadi, M. Hasan, Ahsan Habib (2016)
Risk Committee, Firm Life Cycle, and Market Risk DisclosuresAccounting
-
Bader Al-Shammari, P. Brown, A. Tarca (2007)
An Investigation of Compliance With International Accounting Standards by Listed Companies in the Gulf Co-Operation Council Member StatesPolitical Economy (Topic)
-
J. Oakley (2000)
Gender-based Barriers to Senior Management Positions: Understanding the Scarcity of Female CEOsJournal of Business Ethics, 27
-
Al-Shammari (2008)
An Investigation of Compliance with International Accounting Standards by Listed Companies in the Gulf Co-Operation Council Member StatesThe International Journal of Accounting, 43
-
H. Al-Ahmadi (2011)
Challenges facing women leaders in Saudi ArabiaHuman Resource Development International, 14
-
(2003)
Harvard University and NBER -
M. Egan, M. Bendick, John Miller (2002)
US firms' evaluation of employee credentials in international businessThe International Journal of Human Resource Management, 13
-
(2014)
Leveraging an Untapped Talent Pool: How to Advance Women's Role in GCC Family Businesses -
(2007)
The Bottom Line: Corporate Performance and Women’s Representation on Boards -
A. Konrad, Vicki Kramer, S. Erkut (2008)
Critical Mass:: The Impact of Three or More Women on Corporate BoardsOrganizational Dynamics, 37
-
(2007)
Environmental, Social & Corporate Governance Practices in the MENA Region -
Renée Adams, Daniel Ferreira (2008)
Women in the Boardroom and Their Impact on Governance and PerformanceEuropean Finance
-
Al-Hadi (2016)
Risk Committee, Firm Life Cycle, and Market Risk DisclosuresCorporate Governance: An International Review., 24
-
F. Gul, G. Zhou, X. Zhu (2013)
Investor Protection, Firm Informational Problems, Big N Auditors, and Cost of Debt around the WorldAuditing-a Journal of Practice & Theory, 32
-
Adams (2007)
A Theory of Friendly BoardsThe Journal of Finance, 62
-
Craig Doidge, G. Karolyi, René Stulz (2004)
Why Do Countries Matter so Much for Corporate Governance?LSN: Securities Law: U.S. (Topic)
-
(2012)
Environmental, Social & Corporate Governance Practices in the MENA Region 2007–2012 -
Daniel Kaufmann, Aart Kraay, Massimo Mastruzzi (2006)
Governance Matters VIII: Aggregate and Individual Governance Indicators, 1996-2008Development Economics
-
Ahmed Al-Hadi, Grantley Taylor, Mahmud Hossain (2015)
Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCCJournal of Multinational Financial Management, 29
-
B. Srinidhi, F. Gul, J. Tsui (2011)
Female Directors and Earnings QualityContemporary Accounting Research, 28
-
Lubna Al-Kazi (2011)
Women and non-governmental organizations in Kuwait: a platform for human resource development and social changeHuman Resource Development International, 14
-
R. Porta, Florencio Silanes, Andrei Shleifer, Robert Vishny (1999)
Investor Protection and Corporate GovernanceChicago Booth: Fama-Miller Working Paper Series
-
Chun Hoi, Qiang Wu, Hao Zhang (2013)
Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR ActivitiesPOL: Social Responsibility Practices (Topic)
-
P. Gompers, J. Ishii, A. Metrick (2003)
Corporate Governance and Equity Prices, 118
-
Renée Adams, Daniel Ferreira (2007)
A Theory of Friendly BoardsCorporate Finance: Governance
-
Adams (2009)
Women in the Boardroom and Their Impact on Governance and PerformanceJournal of Financial Economics, 94
-
Stephen Brammer, A. Millington, Stephen. Pavelin (2009)
Corporate Reputation and Women on the BoardCGN: Leadership (Topic)
-
(2011)
The Situation of Women in the Gulf States
- Publisher
- Wiley
- Copyright
- © 2017 International Review of Finance Ltd. 2017
- ISSN
- 1369-412X
- eISSN
- 1468-2443
- DOI
- 10.1111/irfi.12123
- Publisher site
- See Article on Publisher Site
Abstract
We investigate the impact of board gender diversity on corporate risk reporting for Gulf Cooperation Council (GCC) financial firms. Recent developments and improvements of corporate governance in the GCC markets suggest that firms in the GCC have become more transparent with less information asymmetry. However, we find that the presence of female directors in the boards of financial institutions suppresses the positive association between corporate governance and market risk disclosures for the period between 2007 and 2011. These findings suggest that culture and conservatism nature of GCC societies persist in the GCC business environment. Our results are robust to alternative specifications and endogeneity tests.
Journal
International Review of Finance – Wiley
Published: Jan 1, 2017