Female directors on corporate boards: does female leadership drive corporate environmental transparency?
This paper examines the role of female directors on corporate boardroom on the extent of corporate environmental disclosure (CED) of 260 Malaysian listed companies in year 2013. Resource dependence theory is utilized as the theoretical framework to explain the role of female directors on corporate b...
| Main Authors: | , |
|---|---|
| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2017
|
| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/21008/1/shsconf_four2017%201%206viii.pdf |
| _version_ | 1825804480423133184 |
|---|---|
| author | Siew, Michelle Huei Phua Ho, Poh-Ling |
| author_facet | Siew, Michelle Huei Phua Ho, Poh-Ling |
| author_sort | Siew, Michelle Huei Phua |
| collection | UUM |
| description | This paper examines the role of female directors on corporate boardroom on the extent of corporate environmental disclosure (CED) of 260 Malaysian listed companies in year 2013. Resource dependence theory is utilized as the theoretical framework to explain the role of female directors on corporate boards.Content analysis is employed to gauge the
extent of CED based on a self-constructed index that is derived from Global Reporting Initiatives (GRI) and prior studies.Multiple regression is
conducted and findings revealed that female directors’ presence and female holding multiple directorships to be significant predictors of extent of CED.The findings lend support to the resource dependence theory on the contribution of board gender diversity and are useful for both policy makers and regulators. |
| first_indexed | 2024-07-04T06:16:13Z |
| format | Conference or Workshop Item |
| id | uum-21008 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:16:13Z |
| publishDate | 2017 |
| record_format | eprints |
| spelling | uum-210082017-02-23T01:40:04Z https://repo.uum.edu.my/id/eprint/21008/ Female directors on corporate boards: does female leadership drive corporate environmental transparency? Siew, Michelle Huei Phua Ho, Poh-Ling HF5601 Accounting This paper examines the role of female directors on corporate boardroom on the extent of corporate environmental disclosure (CED) of 260 Malaysian listed companies in year 2013. Resource dependence theory is utilized as the theoretical framework to explain the role of female directors on corporate boards.Content analysis is employed to gauge the extent of CED based on a self-constructed index that is derived from Global Reporting Initiatives (GRI) and prior studies.Multiple regression is conducted and findings revealed that female directors’ presence and female holding multiple directorships to be significant predictors of extent of CED.The findings lend support to the resource dependence theory on the contribution of board gender diversity and are useful for both policy makers and regulators. 2017 Conference or Workshop Item PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/21008/1/shsconf_four2017%201%206viii.pdf Siew, Michelle Huei Phua and Ho, Poh-Ling (2017) Female directors on corporate boards: does female leadership drive corporate environmental transparency? In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak. http://doi.org/10.1051/shsconf/20173405002 doi:10.1051/shsconf/20173405002 doi:10.1051/shsconf/20173405002 |
| spellingShingle | HF5601 Accounting Siew, Michelle Huei Phua Ho, Poh-Ling Female directors on corporate boards: does female leadership drive corporate environmental transparency? |
| title | Female directors on corporate boards: does female leadership drive corporate environmental transparency? |
| title_full | Female directors on corporate boards: does female leadership drive corporate environmental transparency? |
| title_fullStr | Female directors on corporate boards: does female leadership drive corporate environmental transparency? |
| title_full_unstemmed | Female directors on corporate boards: does female leadership drive corporate environmental transparency? |
| title_short | Female directors on corporate boards: does female leadership drive corporate environmental transparency? |
| title_sort | female directors on corporate boards does female leadership drive corporate environmental transparency |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/21008/1/shsconf_four2017%201%206viii.pdf |
| work_keys_str_mv | AT siewmichellehueiphua femaledirectorsoncorporateboardsdoesfemaleleadershipdrivecorporateenvironmentaltransparency AT hopohling femaledirectorsoncorporateboardsdoesfemaleleadershipdrivecorporateenvironmentaltransparency |