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The moderating role of CSR in board gender diversity and firm financial performance:empirical evidence from an emerging economy

2020Artigo científico Acesso aberto
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dc.contributor.authorJiang, Lisha
dc.contributor.authorCherian, Jacob
dc.contributor.authorSial, Muhammad Safdar
dc.contributor.authorWan, Peng
dc.contributor.authorFilipe, José António
dc.contributor.authorMata, Mário Nuno
dc.contributor.authorChen, Xiangyu
dc.date.accessioned2021-01-15T15:36:36Z
dc.date.available2021-01-15T15:36:36Z
dc.date.issued2020
dc.description.abstractThe current study aims to investigate the moderating role of corporate social responsibility (CSR) in board gender diversity and firm financial performance. We used the panel data regression (fixed effect) in our analysis to check the moderating role of CSR in the board gender diversity and the firm financial performance. We collected the data of Chinese listed companies from the Shenzhen and Shanghai stock exchanges from the China stock market and accounting research (CSMAR) database. We used a two-stage least square (TSLS) regression model to control the possible problem of endogeneity. Our results show that higher representation of female directors in the board is positively related to firm financial performance and that CSR has a significantly positive effect when moderating the relation between board gender diversity and firm financial performance. Besides, three control variables (board size, board member average age, and Big4) have a positive impact on the firm performance, having the leverage variable a negative impact on the firm performance. Our findings hold for a set of robustness tests. This study has important implications, namely by enriching the existing literature on CSR and by highlighting the importance of board gender diversity, and emphasizing the importance of the reporting of more CSR activities and its impact on the decision-making process.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationLisha Jiang, L., Cherian, J., Sial, M.S., Wan, P., Filipe, J.A., Mata, M.N. & Chen, X. (2020). The moderating role of CSR in board gender diversity and firm financial performance : empirical evidence from an emerging economy. Economic Research=Ekonomska Istraživanja. doi: 10.1080/1331677X.2020.1863829pt_PT
dc.identifier.doi10.1080/1331677X.2020.1863829pt_PT
dc.identifier.issn1331-677X
dc.identifier.issn1848-9664
dc.identifier.urihttp://hdl.handle.net/10400.15/3243
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherTaylor & Francispt_PT
dc.relation.publisherversionhttps://www.tandfonline.com/doi/full/10.1080/1331677X.2020.1863829pt_PT
dc.subjectBoard gender diversitypt_PT
dc.subjectFirm financial performancept_PT
dc.subjectCSRpt_PT
dc.subjectCorporate governancept_PT
dc.titleThe moderating role of CSR in board gender diversity and firm financial performance:empirical evidence from an emerging economypt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlacePulapt_PT
oaire.citation.titleEconomic Research-Ekonomska Istraživanjapt_PT
person.familyNameMata
person.givenNameMário Nuno
person.identifier1403614
person.identifier.ciencia-idFA13-1761-4192
person.identifier.orcid0000-0003-1765-4273
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublicationda64bac4-a291-4dce-a167-d33ef827bce3
relation.isAuthorOfPublication.latestForDiscoveryda64bac4-a291-4dce-a167-d33ef827bce3

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