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Female board participation and annual report readability in firms with boardroom connections

Gender in management, 2018-05, Vol.33 (4), p.296-314 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 1754-2413 ;EISSN: 1754-2421 ;EISSN: 1758-7182 ;DOI: 10.1108/GM-07-2017-0079

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  • Title:
    Female board participation and annual report readability in firms with boardroom connections
  • Author: Ginesti, Gianluca ; Drago, Carlo ; Macchioni, Riccardo ; Sannino, Giuseppe
  • Subjects: Annual reports ; Audits ; Boards of directors ; Corporate governance ; Dependency theory ; Financial reporting ; Gender ; Hypotheses ; Multiculturalism & pluralism ; Studies ; Variables
  • Is Part Of: Gender in management, 2018-05, Vol.33 (4), p.296-314
  • Description: Purpose This paper aims to investigate the relationship between the female board participation and the readability of annual report. Design/methodology/approach Using hand-collected data from a “network-oriented market”, as exists in Italy, which includes 435 annual reports, this study uses a regression analysis to test whether female board participation affects the annual report readability. Findings Female board participation is found to have a positive impact on disclosure readability in firms with small boardroom connections but the opposite effect in firms with large boardroom connections. Research limitations/implications This paper responds to recent calls in the corporate governance literature by investigating whether the female board participation affects the transparency of the disclosure practices. Practical implications This study has policy implications, as it helps to improve evaluations of how, and under which circumstances, female board participation may lead to higher disclosure quality and thus benefit investors. Originality/value This paper shows that female board participation has different effects on the disclosure readability at different levels of board positions in inter-firm networks.
  • Publisher: Bradford: Emerald Publishing Limited
  • Language: English
  • Identifier: ISSN: 1754-2413
    EISSN: 1754-2421
    EISSN: 1758-7182
    DOI: 10.1108/GM-07-2017-0079
  • Source: ProQuest Central
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