Explaining the Mutual Relationship between Board Gender Diversity and Corporate Social Responsibility using the Simultaneous Equations System

سال انتشار: 1397
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 153

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شناسه ملی سند علمی:

JR_IJFMA-3-11_001

تاریخ نمایه سازی: 13 آذر 1400

چکیده مقاله:

One of the issues that have gained a lot of attention in recent years is the board gender diversity. Many researchers believe that gender diversity in the board reinforces corporate social responsibility and on the other hand, gender diversity is one of the signs and effects of corporate social responsibility in the board, so there is a mutual relationship between board gender diversity and corporate social responsibility that has not been noticed up to this time. Our study fills this gap in literature by using the Simultaneous equations system. We use data from ۱۱۰ companies listed in the Tehran Stock Exchange during the ۲۰۱۲ to ۲۰۱۷ period. The results indicate that board gender diversity and corporate social responsibility have a positive and significant effect on each other. As a result, companies can improve their social responsibility by increasing gender diversity in the board, and on the other hand to prove their social responsibility, it is better to use women on the board.

نویسندگان

Morteza Kazempour

PhD Candidate in Accounting, University of Tehran, Iran

Mohammad Kashanipour

Associate Professor in Accounting, University of Tehran, Iran (Corresponding Author)

Hassan Yazdifar

Professor in Accounting, Salford University, Manchester, UK

Ali Hamidizadeh

Assistant Professor in Accounting, University of Tehran, Iran

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