{"title":"一石二鸟：性别多样性、信息披露和财务困境","authors":"Kuldeep Singh, Akshita Arora","doi":"10.1108/srj-01-2024-0064","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>The escalating instances of financial distress (FD) in corporate houses across the globe, call for immediate attention from policymakers, practitioners and academics equally. This study aims to examine how board gender diversity (GD) and information disclosures (ID) interact with each other to drive FD.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>The authors apply dynamic panel data analysis on a sample of 255 Indian-listed firms from 2016 to 2023 to arrive at the econometric results.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>The main findings indicate that while ID exacerbates distress, GD reduces it. In addition, GD also interacts with ID to curtail the adverse effects of disclosures on FD. Therefore, GD acts like a stone that kills two birds simultaneously, first by reducing the distress directly and second by limiting the negative effects of disclosures on distress.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>This study extends the understanding of the implications of GD and complements existing research by investigating its direct and indirect impact on FD. It builds on the analysis to propose that GD can foster resilience against adverse FD situations. The findings should apply to other emerging nations after careful consideration of country-specific factors.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"42 1","pages":""},"PeriodicalIF":2.9000,"publicationDate":"2024-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Killing two birds with one stone: gender diversity, information disclosures and financial distress\",\"authors\":\"Kuldeep Singh, Akshita Arora\",\"doi\":\"10.1108/srj-01-2024-0064\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>The escalating instances of financial distress (FD) in corporate houses across the globe, call for immediate attention from policymakers, practitioners and academics equally. This study aims to examine how board gender diversity (GD) and information disclosures (ID) interact with each other to drive FD.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>The authors apply dynamic panel data analysis on a sample of 255 Indian-listed firms from 2016 to 2023 to arrive at the econometric results.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>The main findings indicate that while ID exacerbates distress, GD reduces it. In addition, GD also interacts with ID to curtail the adverse effects of disclosures on FD. Therefore, GD acts like a stone that kills two birds simultaneously, first by reducing the distress directly and second by limiting the negative effects of disclosures on distress.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>This study extends the understanding of the implications of GD and complements existing research by investigating its direct and indirect impact on FD. It builds on the analysis to propose that GD can foster resilience against adverse FD situations. The findings should apply to other emerging nations after careful consideration of country-specific factors.</p><!--/ Abstract__block -->\",\"PeriodicalId\":47615,\"journal\":{\"name\":\"Social Responsibility Journal\",\"volume\":\"42 1\",\"pages\":\"\"},\"PeriodicalIF\":2.9000,\"publicationDate\":\"2024-09-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Social Responsibility Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/srj-01-2024-0064\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Social Responsibility Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/srj-01-2024-0064","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"MANAGEMENT","Score":null,"Total":0}
Killing two birds with one stone: gender diversity, information disclosures and financial distress
Purpose
The escalating instances of financial distress (FD) in corporate houses across the globe, call for immediate attention from policymakers, practitioners and academics equally. This study aims to examine how board gender diversity (GD) and information disclosures (ID) interact with each other to drive FD.
Design/methodology/approach
The authors apply dynamic panel data analysis on a sample of 255 Indian-listed firms from 2016 to 2023 to arrive at the econometric results.
Findings
The main findings indicate that while ID exacerbates distress, GD reduces it. In addition, GD also interacts with ID to curtail the adverse effects of disclosures on FD. Therefore, GD acts like a stone that kills two birds simultaneously, first by reducing the distress directly and second by limiting the negative effects of disclosures on distress.
Originality/value
This study extends the understanding of the implications of GD and complements existing research by investigating its direct and indirect impact on FD. It builds on the analysis to propose that GD can foster resilience against adverse FD situations. The findings should apply to other emerging nations after careful consideration of country-specific factors.
期刊介绍：
The Social Responsibility Journal, the official journal of the Social Responsibility Research Network, is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the journal''s aims. The journal encompasses the full range of theoretical, methodological and substantive debates in the area of social responsibility. Contributions which address the link between different disciplines and / or implications for societal, organisational or individual behavior are especially encouraged. The journal publishes theoretical and empirical papers, speculative essays and review articles. The journal also publishes special themed issues under the guidance of a guest editor. Coverage: Accountability and accounting- Issues concerning sustainability- Economy and finance- Governance- Stakeholder interactions- Ecology and environment- Corporate activity and behaviour- Ethics and morality- Governmental and trans-governmental regulation- Globalisation and disintermediation- Individuals and corporate citizenship- Transparency and disclosure- Consumption and its consequences- Corporate and other forms of organization
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