[HTML][HTML] The Nexus among board diversity and bank stability: Implications from gender, nationality and education

M Elnahass, R Alharbi, TS Mohamed… - Emerging Markets …, 2023 - Elsevier
This study investigates how diversity in the board of directors affects bank stability. We
examine diversity in terms of gender, academic education, and nationality. Using a unique …

Gender diversity and risk-taking: evidence from dual banking systems

H Sbai, S Ed-Dafali - Journal of Financial Reporting and Accounting, 2023 - emerald.com
Purpose This paper aims to examine the relationship between gender diversity and the risk
profile of 141 listed banks from 14 emerging countries over the period of 2012–2020 …

Internal governance mechanisms and information value of banks' earnings

M Elnahass, M Tahir, NAR Ahmed… - Journal of Accounting in …, 2023 - emerald.com
Purpose This study examines the association between internal corporate governance
mechanisms (ie board of directors and audit committee) and the information value of bank …

Relationship between Women on Board Directors and Economic Value Added: Evidence from Latin American Companies

MC Arango-Home, JD González-Ruiz… - Sustainability, 2023 - mdpi.com
This study aims to evaluate the relationship between the presence of women on boards of
directors and the generation of economic value added (EVA®). For the empirical analysis, a …

Independent female directors and integrated reporting quality: The moderating role of family ownership

BA Ghaleb, SA Qaderi… - … Social Responsibility and …, 2024 - Wiley Online Library
Female directors can affect corporate reporting through their monitoring functions. However,
it is unclear whether independent female directors (IFDs) are preferred to gain a higher …

[HTML][HTML] Women Directors' Attributes and Demographics: New Insights into Bank Risk

M Elnahass, R Alharbi, T Mohamed… - Research in International …, 2024 - Elsevier
This study examines the impact of women directors' representation and characteristics on
bank risk in a unique sample of 12 developing countries with dual banking systems. We …

[HTML][HTML] Unveiling the link between female directors' attributes, ownership concentration, and integrated reporting strategy in Malaysia

SA Qaderi, BA Ghaleb, A Qasem, WN Wan-Hussin - Borsa Istanbul Review, 2024 - Elsevier
In response to the reform in the Malaysian market that requires all publicly listed companies
(PLCs) to have at least one female director on the board, this study examines how female …

Governance mediation in the era of disruptive technologies: unveiling new perspectives on the risk of material misstatements

M Elnahass, X Jia, L Crawford - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This study aims to examine the mediating effects of corporate governance
mechanisms like the board of directors on the association between disruptive technology …

[PDF][PDF] Women directors: Revisiting critical mass hypothesis

L Bello - International Business Research, 2023 - researchgate.net
Purpose: This paper offers a descriptive assessment of Critical Mass Theory (CMT)
application and the relevance of Collective Action Hypothesis (CAH) in board diversity …

IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity

C Proença, M Augusto, J Murteira - Accounting & Finance, 2024 - Wiley Online Library
The present study examines the effect of adopting IFRS 9 on earnings management
practices in European Central Bank‐supervised banks, considering the possible moderating …