International demographics最新文献_第2页

Gender‐Diverse Boards and Audit Fees: What Difference Does Gender Quota Legislation Make? 性别多样化的董事会和审计费用:性别配额立法有何不同?

International demographics Pub Date : 2019-01-01 DOI: 10.1111/jbfa.12409

Mehdi Nekhili, Ammar Ali Gull, Tawhid Chtioui, Ikram Radhouane

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引用次数: 89

Corporate Governance and LGBT-Supportive HR Policies from CSR, Resource-based, and Agency Perspectives 企业社会责任、资源基础和机构视角下的公司治理与支持lgbt的人力资源政策

International demographics Pub Date : 2018-12-19 DOI: 10.2139/ssrn.3303647

Denise Potosky, P. Jiraporn, Sang Mook Lee

{"title":"Corporate Governance and LGBT-Supportive HR Policies from CSR, Resource-based, and Agency Perspectives","authors":"Denise Potosky, P. Jiraporn, Sang Mook Lee","doi":"10.2139/ssrn.3303647","DOIUrl":"https://doi.org/10.2139/ssrn.3303647","url":null,"abstract":"Corporate boards are responsible for ensuring that managers enact policies that are in shareholders’ best interests, and managers are responsible for implementing strategies that are not only profitable, but responsive to changing legal and societal demands and the resource needs of the firm. In this paper, we use the theoretical lenses of corporate social responsibility (CSR), the resource-based view (resource-based view), and agency theory to investigate the relationship between corporate governance structure and the implementation of supportive lesbian, gay, bisexual, and transgender (LGBT) policies. We analyze 10,233 firm-year observations and 1,594 unique firms, and our results demonstrate that LGBT-supportive policies are positively associated with firm performance. We also offer new insight into why not all firms adopt such policies. We exploit the passage of the Sarbanes-Oxley Act as an exogenous shock that increased board independence, and our difference-in-difference estimation shows that firms forced to raise board independence in 2002 were less likely to invest in LGBT-supportive policies. Results suggest that HRM policies can be guided by CSR and resource-based view in pursuit of wealth maximization, but agency conflict may also be a concern for external majority boards. We discuss implications for HRM research practice, and corporate governance regarding LGBT policies in organizations.","PeriodicalId":84919,"journal":{"name":"International demographics","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85454278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Effect of Board Diversity on Financial Performance of Quoted Natural Resources Firms in Nigeria 尼日利亚自然资源上市公司董事会多元化对财务绩效的影响

International demographics Pub Date : 2018-12-05 DOI: 10.2139/ssrn.3704480

N. Amahalu

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引用次数: 2

Would Lehman Sisters Have Saved the Day? 雷曼姐妹会拯救世界吗?

International demographics Pub Date : 2018-01-13 DOI: 10.2139/ssrn.3101538

Yan Wendy Wu, Chen Liu, Cindy Truong

引用次数: 3

Gender is Not 'A Dummy Variable': A Discussion of Current Gender Research in Accounting 性别不是“假变量”:当前会计性别研究述评

International demographics Pub Date : 2018-01-07 DOI: 10.2139/ssrn.1433361

Kris Hardies, Rihab Khalifa

引用次数: 3

Accounting Management and Efficiency of SMEs in the Province of Nakorn Nayok Nakorn Nayok省中小企业的会计管理和效率

International demographics Pub Date : 2017-01-09 DOI: 10.2139/ssrn.2895897

Wanwisa Nonpanya, Tanawadee Kangnoi, Jutarat Kosiri, Thitima Permsangsuwan, Kawita Tipajatuporn