Behavioral economics of accounting: A review of archival research on individual decision makers

M Hanlon, K Yeung, L Zuo - Contemporary Accounting …, 2022 - Wiley Online Library
This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

Board diversity's antecedents and consequences: A review and research agenda

A Zattoni, S Leventis, H Van Ees, S De Masi - The Leadership Quarterly, 2023 - Elsevier
For several decades, the boards of directors have been relatively homogeneous groups
consisting of white old men (the so-called 'good-old boys'). This static and apparently …

Presidential Address: Sustainable Finance and ESG Issues—Value versus Values

LT Starks - The Journal of Finance, 2023 - Wiley Online Library
In this address, I discuss differences across investor and manager motivations for
considering sustainable finance—value versus values motivations—and how these …

Board gender diversity and environmental, social and governance (ESG) disclosure: Is it different for developed and developing nations?

S Wasiuzzaman, V Subramaniam - … Social Responsibility and …, 2023 - Wiley Online Library
This paper examines the influence of board gender diversity on the Environmental, Social
and Governance (ESG) disclosure quality of energy firms. Particularly, the study evaluates …

The big three and board gender diversity: The effectiveness of shareholder voice

TA Gormley, VK Gupta, DA Matsa, SC Mortal… - Journal of Financial …, 2023 - Elsevier
Abstract In 2017,“The Big Three” institutional investors launched campaigns to increase
gender diversity on corporate boards. We estimate that their campaigns led American …

Selecting directors using machine learning

I Erel, LH Stern, C Tan… - The Review of Financial …, 2021 - academic.oup.com
Can algorithms assist firms in their decisions on nominating corporate directors? Directors
predicted by algorithms to perform poorly indeed do perform poorly compared to a realistic …

Board gender diversity, firm performance and corporate financial distress risk: international evidence from tourism industry

KW Lee, TY Thong - Equality, Diversity and Inclusion: An International …, 2023 - emerald.com
Purpose This paper examines contextual factors that affect the association between board
gender diversity and firm performance. Design/methodology/approach The authors use a …

Board gender diversity and firm performance: Evidence from Latin America

V Marquez-Cardenas, JD Gonzalez-Ruiz… - … Finance & Investment, 2022 - Taylor & Francis
This study aims at analysing the relationship between board gender diversity (BGD) and
financial performance for firms with headquarters based in Latin America (LatAm). Using …

Racial diversity exposure and firm responses following the murder of George Floyd

K Balakrishnan, R Copat, D De la Parra… - Journal of Accounting …, 2023 - Wiley Online Library
George Floyd's murder caused many firms to reveal how exposed they are to racial diversity
issues. We examine investor and firm behaviors after this socially significant event to provide …

Diversity and women in finance: Challenges and future perspectives

C Girardone, S Kokas, G Wood - Journal of Corporate Finance, 2021 - Elsevier
This paper explores the main forces impacting diversity and the role of women at senior
management and board level in finance. In addition, it offers a synopsis of selected research …