Gender Diversity and Financial Risk Disclosure: Investigating the Moderating Role of CEO Narcissism

IF 8.3 2区管理学 Q1 BUSINESS

Corporate Social Responsibility and Environmental Management Pub Date : 2025-05-01 DOI:10.1002/csr.3228

Bruce Burton, Muhammad Ishfaq Ahmad, Enrico Battisti, Muhammad Akram Naseem, Jili Liu

引用次数: 0

Abstract

This study examines the role of gender diversity and CEO narcissism on financial risk disclosure using data from Pakistani-listed firms from 2013 to 2022. Poisson regression analysis reveals that gender diversity positively influences financial risk disclosure, supporting both resource- and agency-based reasoning. CEO narcissism moderates the relationship; however, it suggests that the agency-based viewpoint has greater empirical validity. Given the apparent importance of diversity in signaling robust attitudes to risk even in the face of CEO narcissism, the study supports regulatory reform to encourage and consolidate female participation on the board.

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性别多样性与财务风险披露：CEO自恋的调节作用

本研究利用2013年至2022年巴基斯坦上市公司的数据，考察了性别多样性和CEO自恋对财务风险披露的作用。泊松回归分析显示，性别多样性正向影响财务风险披露，支持基于资源和基于代理的推理。CEO自恋调节了这一关系；然而，这表明基于代理的观点具有更大的经验效度。考虑到多样性在表现出对风险的坚定态度方面的明显重要性，即使面对首席执行官的自恋，该研究也支持监管改革，以鼓励和巩固女性在董事会的参与。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Corporate Social Responsibility and Environmental Management Multiple-

CiteScore

17.20

自引率

16.30%

发文量

189

期刊介绍： Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.