Board diversity and financial reporting quality: evidence from China

被引:3
|
作者
Ullah, Irfan [1 ]
Zhao, Qiujun [2 ]
Zeb, Aurang [3 ]
Iqbal, Amjad [4 ]
Khan, Muhammad Arif [5 ]
机构
[1] Jiangxi Normal Univ, Sch Finance, Nanchang, Jiangxi, Peoples R China
[2] Dalian Minzu Univ, Int Business Coll, Dalian, Peoples R China
[3] Dongbei Univ Finance & Econ, Sch Accounting, Dalian, Peoples R China
[4] Hazara Univ, Dept Management Sci, Mansehra, Pakistan
[5] Univ Swat, Ctr Management & Commerce, Khyber Pakhtunkhwa, Pakistan
关键词
Board diversity; financial reporting quality; corporate governance; China; GENDER DIVERSITY; CEO AGE; EARNINGS; PERFORMANCE; FIRM; MANAGEMENT; COMMITTEES; OWNERSHIP;
D O I
10.1080/1331677X.2022.2142812
中图分类号
F [经济];
学科分类号
02 ;
摘要
This study explores the relationship between board diversity and financial reporting quality (FRQ) in China, an emerging market, by using panel data techniques. Specifically, it investigates firms registered from 2005 to 2018. Board diversity is categorised into relation (i.e., gender and age), task (i.e., education, tenure, and experience), and overall board diversity (sum of relation and task diversities). Findings indicate that board diversity has a significant positive impact on FRQ. The relationship between board diversity and FRQ is also strong in non-state-owned firms and during noncrisis periods. Findings remain consistent after numerous robustness checks comprising instrumental approach, propensity score matching, generalised method of moment, lag of independent variables, Heckman two-step model, change analysis, and alternative FRQ measures. Overall, board diversity is found to be associated with corporate outcomes.
引用
收藏
页数:19
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