The effect of board structure on firm capital structure as for the moderating role of gender diversity on the board

The purpose of this research is to study the effect of board structure on firm capital structure regarding the moderating role of gender diversity on the board among the companies listed on Tehran Stock Exchange. To achieve this goal in order to measure the board structure, the board size and its in...

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Bibliographic Details
Main Authors: Mitra Pourmohammadian, Sajad Bahri
Format: Article
Language:English
Published: Rasht: Javad Deljoo Shahir 2021-09-01
Series:New Applied Studies in Management, Economics & Accounting
Subjects:
Online Access:https://www.nasme-journal.ir/article_176220_a2bc20b5452ae111854b3b53e9c082e3.pdf
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Summary:The purpose of this research is to study the effect of board structure on firm capital structure regarding the moderating role of gender diversity on the board among the companies listed on Tehran Stock Exchange. To achieve this goal in order to measure the board structure, the board size and its independency have been used and to measure the capital Structure the finance leverage has been used. Statistical sampling includes 82 companies from 2009 to 2019. Hypothesis test was done by liner regression and Eviews software. The results of study show that board size and board independency do not have a significant effect on the company 's capital structure, but gender diversity in the board moderates the effect of board size and board independency on capital structure.
ISSN:2783-3119