女性董事会成员对首席执行官专属董事会的总资产回报率和可持续性的影响

Q4 Economics, Econometrics and Finance

Universal Journal of Accounting and Finance Pub Date : 2022-11-18 DOI:10.33423/jaf.v22i5.5589

Debra L. Stone, Kayhan Koleyni

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引用次数: 0

摘要

性别多元化已经改变了董事会，现在董事会中有更多的女性，她们可以对公司和可能的结果做出重大改变。本研究探讨了女性在纯ceo董事会中的比例与企业社会责任(CSR)、10-K财务报告中披露的词语和资产回报率(ROA)之间的关系。我们发现10-k年报中工作负载与CSR类型词的比例呈显著负相关，工作负载与ROA呈显著正相关。我们的研究结果表明，高或低工作负荷与可持续性类型报告之间没有显著的关系。

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The Impact of Women Board Members on ROA and Sustainability in CEO-Only Boards

Gender diversity has changed the board of directors and now with more women on the board (WOB), they can make significant changes in corporations and possibly outcomes. This study addresses the relationship between ratio of women on CEO-only boards with Corporate Social Responsibility (CSR), words disclosed in 10-K financial reports and Return on Assets (ROA). We found a significant negative relationship between ratio of WOB and CSR type words in the 10-k annual report and a significant positive relationship between ratio of WOB and ROA. Our results indicate no significant relationship between high or low WOB and sustainability type reports.

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Universal Journal of Accounting and Finance Economics, Econometrics and Finance-Finance

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