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The impact of female directors on firm performance needs to be more consistent in the previously conducted empirical studies, which may be due to the endogeneity problem or specific characteristics (i.e., governance, industry, competition). Financial performance is the primary concern of investors. Supervising various types of ownership and boards is a concern in good corporate governance. This study examines the relationship between board sex diversity (in commissioner and director) on financial performance. Data were collected from manufacturing companies listed on the Indonesia Stock Exchange. We analyzed the collected data using ordinary least squares with heteroskedasticity-robust standard errors to obtain unbiased standard errors of OLS coefficients under heteroscedasticity and quantile regression. This study found that only female director has a significant relationship with financial performance. These results have been tested for robustness before and during the COVID-19 pandemic. As there has been limited specific research using quantile regression about the female Board of the manufacturing industry during the COVID pandemic in Asia and may be helpful after this period (endemic and routine period), the study is considered to contribute to academic research and practice in Asian business, El impacto de las directoras en el desempeño de la empresa debe ser más consistente en los estudios empíricos realizados anteriormente, lo que puede deberse al problema de endogeneidad o características específicas (es decir, gobernanza, industria, competencia). El rendimiento financiero es la principal preocupación de los inversores. La supervisión de varios tipos de propietarios y directorios es una preocupación en el buen gobierno corporativo. Este estudio examina la relación entre la diversidad de sexos en los directorios (en comisario y director) en el desempeño financiero. Los datos se recopilaron de empresas manufactureras que cotizan en la Bolsa de Valores de Indonesia. Analizamos los datos recopilados utilizando mínimos cuadrados ordinarios con errores estándar robustos a la heterocedasticidad para obtener errores estándar no sesgados de los coeficientes OLS en heterocedasticidad y regresión por cuantiles. Este estudio encontró que solo la directora tiene una relación significativa con el desempeño financiero. Se ha probado la solidez de estos resultados en el período anterior y durante la pandemia de COVID-19. Dado que ha habido una investigación específica limitada que utiliza la regresión por cuantiles sobre la junta directiva femenina de la industria manufacturera durante la pandemia de COVID en Asia y puede ser útil después de este período (período endémico y de rutina), se considera que el estudio contribuye tanto a la investigación académica como a la práctica. en los negocios asiáticos.

El presente artículo tiene como objetivo analizar el papel de la Asociación de Mujeres Cineastas y de Medios Audiovisuales (CIMA) en el impulso de la creación femenina en el audiovisual español. Para ello, se hace un repaso de su origen y objetivos como asociación y se da cuenta de las diferentes iniciativas que ha llevado a cabo desde 2006 hasta 2021, subrayando los resultados más notorios. Se analiza su labor dividiéndola en tres ámbitos: 1.- El campo institucional con las mejoras introducidas en la legislación cinematográfica y su reflejo en las cifras anuales sobre la presencia de mujeres en el cine español. 2.- Las diferentes iniciativas para dar visibilidad a las mujeres profesionales del cine español. 3.- Los programas formativos y de impulso de la creación y producción femeninas que ha puesto en marcha. Se pone en evidencia la aportación de CIMA para potenciar en España el cine hecho por mujeres., This article aims to analyse the role of the Association of Women Filmmakers and Audiovisual Media (CIMA) in promoting female creation in the Spanish audiovisual sector. To do so, a review is made of its origin and objectives as an association and an account of the different initiatives that have been carried out from 2006 to 2021, highlighting the most notable results. Its work is analysed by dividing it into three areas: 1.- The institutional field with the improvements introduced in the cinematographic legislation and its reflection in the annual figures on the presence of women in Spanish cinema. 2.- The various initiatives to give visibility to professional women in Spanish cinema. 3.- The training and promotion programs for female creation and production that it has launched. The contribution of CIMA in the promotion of films made by women in Spain is confirmed., Depto. de Periodismo y Comunicación Global, Fac. de Ciencias de la Información, TRUE, pub

Purpose: Financial performance is the main standard in a company. This study aims to analyze the influence of Characteristics of Female Directors which investigates the relationship between the presence of female directors on corporate boards and management earnings, with a special focus on the specific attributes of female directors on financial performance and analyzing earnings management on financial performance. Theoretical framework: Gender Diversity, Director Affiliation, Director Characteristics, female directors and earnings management as independent variables, while financial performance with ROA as the dependent variable. Design/methodology/approach: The control variable are ROE, leverage, directors, block owners, family dummy, and size board. Earnings management is measured by Discretionary Accruals Net Profit - Cash and Cash Equivalents/Total Assets t-1) and financial performance using ROA (Return On Assets). The data used in this research is secondary data. The total population used in this study were 17 building construction sub-sector companies listed on the Indonesia Stock Exchange. The data collection technique in this study was purposive sampling and data were obtained from 8 companies. The analytical method uses the classical assumption test, multiple linear regression test, test the coefficient of determination, and test the hypothesis. Findings: Based on the results of the study it can be concluded that the presence of female directors on company boards is not related to profit management. Similar results were obtained for the percentage of female directors with certain attributes such as busyness, expertise professionals, and audit committee membership. Surprisingly, the results show that there is a negative (positive) relationship between the percentage of affiliated (unaffiliated) female directors with controlling business groups and management profit. Simultaneously significant effect on ROA. Partially, Gender Diversity, Director A

Aware that throughout the historiography of Spanish cinema, lesbianism as a taboo and as an intimate position has gone from horror and eroticism to drama and, to a much lesser extent, to comedy, in this article we study the case of Salir del ropero, directed and written by Ángeles Reiné (2019). The film, which belongs to the romantic comedy genre, takes over from A mi madre le gustan las mujeres (Inés París and Daniela Féjerman, 2001) in its attempts to write about lesbian love and its consent in the family and social framework. Without ignoring the claims of cultural studies, here we will vindicate the importance of textual analysis to elucidate how the enunciation constructs its characters and how the mise-en-forme devises comic strategies for the gag to show and question the religious and social taboos and, above all, the ideological corsets of the younger generation on homosexuality and the advanced age of women., Conscientes de que a lo largo de la historiografía del cine español el lesbianismo como tabú y como posición íntima ha transitado cierto paso del terror y el erotismo al drama y, en mucho menor medida, a la comedia, en este artículo estudiamos el caso de Salir del ropero, dirigida y escrita por Ángeles Reiné (2019). La película, adscrita a la comedia romántica, toma el relevo de A mi madre le gustan las mujeres (Inés París y Daniela Féjerman, 2001) en sus tentativas de escritura del amor lésbico y su con-sentimiento en el marco familiar y social. Sin desoír las reivindicaciones de los estudios culturales, aquí reivindicaremos la importancia del análisis textual para elucidar cómo la enunciación construye a sus personajes y cómo la puesta en forma urde estrategias cómicas para que el gag muestre e interrogue los tabús religiosos, sociales y, sobre todo, los corsés ideológicos de los más jóvenes sobre la homosexualidad y la avanzada edad en las mujeres.

Purpose: The purpose of this research is to investigate the relationships between a number of SDG’s important aspects. This study looks at Islamic business risks, macroeconomics, disclosure related to Corporate Social Responsibility (CSR), and the effect of having female members on the board of directors on the value of the company. Theoretical framework: The theoretical basis is the literature on the relationship between the Sustainable Development Goals (SDGs) and the business practices implemented by corporations. The study's findings indicate that while macroeconomics does not have an impact on female directors' financial performance, it does have an impact on firm value. Female directors and corporate valuation are unaffected by CSR Disclosure, although financial performance is. Sharia business risk has an impact on female directors and firm value but has no impact on firm value itself. Design/methodology/approach: Data was gathered quantitatively. Using the use of partial least squares structural equation modelling, we studied surveying information from 27 samples, and the research period was 5 years, so the total data was 135 data (27x5 years). Findings: According to the findings, the contribution to the SDG's are a. Reduction of Inequalities (SDG 10), b. Poverty Eradication (SDG 1) and Productive Employment (SDG 8), c. Energy Sustainability (SDG 7) and Environmental Protection (SDG 13), d. Quality Education (SDG 4), e. Health and Wellbeing (SDG 3), f. Innovation and Infrastructure (SDG 9), g. Sustainable Water Environment and Clean Water (SDG 6), h. Peace, Justice, and Strong Institutions (SDG 16). The value of the company is impacted by female directors and financial performance. The effects of macroeconomics, CSR disclosure, and sharia business risks on firm value cannot be mitigated by female directors. Financial performance mediates the impact of CSR disclosure and sharia business risk on company value but not the impact of macroeconomics on firm v

Il saggio propone un’analisi approfondita delle pellicole Le sorelle Macaluso e Miss Marx, dirette nel 2020 da Emma Dante e Susanna Nicchiarelli, due registe ritenute tra le più interessanti del panorama cinematografico italiano contemporaneo. Tra linee divergenti e convergenti, il focus si concentra su stili e scelte testuali di entrambe le opere, ma anche sui loro diversi contesti di realizzazione, sulla funzione del tempo e dello spazio, reale e cinematografico, oltrechè sulla presenza di donne protagoniste, sorelle e figlie, con richiami e/o rimandi al teatro, alla storia, alla letteratura., This essay is an analysis of the films Le sorelle Macaluso and Miss Marx, directed in 2020 by Emma Dante and Susanna Nicchiarelli, two female authors very interesting of the contemporary Italian cinema. The focus is on styles and textual choices of both, but also on their different contexts of realization, on the use of time and space, real or cinematographic, as well as on the presence of women protagonists, sisters and daughters, with references to theater, history, literature.

This article aims to analyse the role of the Association of Women Filmmakers and Audiovisual Media (CIMA) in promoting female creation in the Spanish audiovisual sector. To do so, a review is made of its origin and objectives as an association and an account of the different initiatives that have been carried out from 2006 to 2021, highlighting the most notable results. Its work is analysed by dividing it into three areas: 1.- The institutional field with the improvements introduced in the cinematographic legislation and its reflection in the annual figures on the presence of women in Spanish cinema. 2.- The various initiatives to give visibility to professional women in Spanish cinema. 3.- The training and promotion programs for female creation and production that it has launched. The contribution of CIMA in the promotion of films made by women in Spain is confirmed., El presente artículo tiene como objetivo analizar el papel de la Asociación de Mujeres Cineastas y de Medios Audiovisuales (CIMA) en el impulso de la creación femenina en el audiovisual español. Para ello, se hace un repaso de su origen y objetivos como asociación y se da cuenta de las diferentes iniciativas que ha llevado a cabo desde 2006 hasta 2021, subrayando los resultados más notorios. Se analiza su labor dividiéndola en tres ámbitos: 1.- El campo institucional con las mejoras introducidas en la legislación cinematográfica y su reflejo en las cifras anuales sobre la presencia de mujeres en el cine español. 2.- Las diferentes iniciativas para dar visibilidad a las mujeres profesionales del cine español. 3.- Los programas formativos y de impulso de la creación y producción femeninas que ha puesto en marcha. Se pone en evidencia la aportación de CIMA para potenciar en España el cine hecho por mujeres.

Motivated by the continuous but inconclusive and ambiguous evidence on the relationship between board diversity and financial performance, this study aimed at providing new evidence that will enhance the state of knowledge by establishing if board diversity affects the financial performance of listed Banking institutions in Nigeria. The key dependent variables of interest were Return on Assets (ROA) and Return on Equity (ROE) and the independent variables of interest were board gender diversity and board independence. The study sampled 12 listed banks from the Nigerian stock exchange and relied on secondary data from the Bloomberg database and the annual reports of the banking institutions. Panel data methodology was used to analyse the data for the period under review (2015-2019). The results of the study indicated that board gender diversity has a significant positive impact on both ROA and ROE of the banking institutions. Conversely, the findings of the study indicated that board independence has a significant negative impact on both ROA and ROE of banking institutions. The findings of this study are related to Agency and Resource dependence theories and will contribute to meaningful policy reforms that can improve corporate governance, especially in the banking industry. The results of the study strongly recommend the need to increase the number of female directors on the boards of banking institutions. The study further recommends ways in which the contributions of both female and independent directors can be promoted in other to benefit from their presence on the board.

Purpose: The presence of female members on boards is quite enigmatic. Almost every academic author argues that female directors’ contribution in the board room is positive and significant, and their presence, improves organizational performance. This study purpose is to figure out the link between female members and organizational performance. Design/Methodology/Approach: For the purpose, Partial least square method of regression is used to develop the relationship.  The measurement and structural model and theories are used to codevelop the formative constructs. Secondary data is used and collected from Pakistan stock exchange. Those KSE-100 companies are used in which female directors were there in any year from 2005 till 2012. Findings: The results reveal that there was a negative relationship, empirically, which strengthened the notion that female directors in Pakistan are just the cosmetic face of board of directors and more female directors on board hinder the firm performance. Female members on the board had negative impact on the financial measures of return on equity and assets turnover. Implications/Originality/Value: This study is helpful for the businesses in Pakistan to rely and utilize the knowledge, innovative skills and experience of female directors rather than to fill the seat as a regulatory requirement.

Purpose: The authors investigate the role of gender in the way firms evaluate and resolve the ethical dilemma founded on the corporate social responsibility–corporate financial performance (CSR–CFP) nexus. This study is premised on Gilligan's “two voices” theory and the social role theory that there is a gender-based difference in moral thinking. Design/methodology/approach: The authors adopt the two-stage least squares (2SLS) and generalized method of moments (GMM) approach to control for simultaneity between female representation on boards, CSR and financial performance. The sample consists of 9,569 firm-year observations from 1,527 US firms for the period 1996–2014. Findings: The authors find that CSR initiatives and activities undertaken by US firms are profit maximizing. However, the return on investment in CSR decreases with the proportion of female directors on the board. This study underscores the importance of considering gender in furthering the understanding of how firms address the CSR–CFP nexus. Research limitations/implications: This research is not without limitations, which includes the way the authors operationalize CSR. The CSR scores from the MSCI ESG database have been criticized for being relatively weak predictors of actual CSR outcomes. Since the CSR–CFP nexus is likely to be far more complex than that portrayed by the KLD scores, the authors encourage future research to explore metrics of other social rating agencies which perhaps better capture the quality of a firm's CSR. Practical implications: In the face of the long and unresolved debate on the effect of gender diversity on the board's monitoring efficacy and decision- making process (Adams and Ferrera, 2009), the authors’ finding that female directors' moral orientation and investment in CSR affect firms' bottom-line figures has important implications for shareholders and regulators, helping them to see how gender may play an important role in addressing this

The thesis examines whether corporate board gender diversity affects corporate accounting conservatism. This study finds that board gender diversity is positively associated with corporate accounting conservatism and that the voluntary board gender requirements in Australia from 2010 to 2014 (‘post’ recommendation period) did not significantly influence the strength of the association between board gender diversity and corporate accounting conservatism. These findings serve as a good reference point for policy makers and further studies investigating gender quota recommendations in the future.

Using the data of French publicly listed companies, we investigate the effect of board gender diversity on related party transactions (RPTs) by considering the role of female directors’ specific (statutory and demographic) attributes. The results of system generalized method of moments regression analysis shows that firms with gender-diverse boards engage less in RPTs. We also find that the consideration of specific (i.e., statutory and demographic) attributes of female directors in regression analysis changes the nature of the association between board gender diversity and RPTs from negative to positive, suggesting that the simple presence of female directors is a necessary but not sufficient condition for effective board decision making. With regard to the specific attributes of female directors, we find that business expertise and audit committee memberships discourage the use of RPTs. On the other hand, leadership and experience enhance the disclosure of RPTs. Our study contributes to the debate concerning the appointment of women to corporate boards, since female directors’ attributes are the primary drivers of board effectiveness.

In the second decade of the 20th century (especially in the years 2016-2020), a significant number of films by Polish female directors were released in which Catholicism and the Catholic Church were attacked. They were: W imię… [In the Name of…], Body/ciało [Body], Twarz (Mug) and Córka boga [The Other Lamb] – all directed by Małgorzata Szumowska; Dzikie róże [Wild Roses] by Anna Jadowska, Pokot [Spoor] by Agnieszka Holland and Kasia Adamik, Wieża. Jasny dzień [Tower. A Bright Day] by Jagoda Szelc, Powrót, [Back Home] by Magdalena Łazarkiewicz, Maryjki [Marygoround] by Daria Woszek, as well as a documentary Komunia  [Communion] by Anna Zamecka. The polemic related to the above-mentioned movies commented on the religiosity of Catholics and the quality of the institutional church (priests, hierarchies, methods of ministering and teaching), religious control and repression of corporeality and sexuality (including female sexuality), and Catholicism as the foundation of the patriarchal system. These films also feature elements of the "positive program", a proposal for a new cultural paradigm (new spirituality), organized around Nature, with the suggestion of matriarchy. From the point of view of social communication, the content and poetics of above-mentioned the films were similar, according to the author, to the content of the protests of the Ogólnopolski Strajk Kobiet (Polish Women's Strike), which demonstrated in 2016 and 2020 against the tightening of abortion laws., In the second decade of the 20th century (especially in the years 2016-2020), a significant number of films by Polish female directors were released in which Catholicism and the Catholic Church were attacked. They were: W imię… [In the Name of…], Body/ciało [Body], Twarz (Mug) and Córka boga [The Other Lamb] – all directed by Małgorzata Szumowska; Dzikie róże [Wild Roses] by Anna Jadowska, Pokot [Spoor] by Agnieszka Holland and Kasia Adamik, Wieża. Jasny dzień [Tower. A Bright Day] by Jagoda Szelc, Powrót, [Back Home] by Magdalena Łazarkiewicz, Maryjki [Marygoround] by Daria Woszek, as well as a documentary Komunia  [Communion] by Anna Zamecka. The polemic related to the above-mentioned movies commented on the religiosity of Catholics and the quality of the institutional church (priests, hierarchies, methods of ministering and teaching), religious control and repression of corporeality and sexuality (including female sexuality), and Catholicism as the foundation of the patriarchal system. These films also feature elements of the "positive program", a proposal for a new cultural paradigm (new spirituality), organized around Nature, with the suggestion of matriarchy. From the point of view of social communication, the content and poetics of above-mentioned the films were similar, according to the author, to the content of the protests of the Ogólnopolski Strajk Kobiet (Polish Women's Strike), which demonstrated in 2016 and 2020 against the tightening of abortion laws.

Gender equality is widely discussed topic in the modern society, and the issue of female underrepresentation on corporate boards has been discussed for decades. Previous research, on one hand, is focused on non-financial contribution of women on boards, such as improvement of communication, decision-making, stronger focus on CSR and stakeholder orientation etc. On the other hand, correlation between female presence and financial outcomes, such as accounting and market performance, has been receiving contradicting results that would show positive relationship, negative or no relationship at all. However, earlier studies only considered the physical presence of women on boards as a predictor of performance. They did not account for the actual role of women on the boards - are they tokens, or do they hold a real power to make a change and influence financial outcomes? In order to rise above the shortcomings of the previous research, this study evaluates the power held by women on Swedish boards in Large Cap companies. With that purpose, power indices had been developed that consider such influence sources as leadership, committee participation, connections to the owners and to the management, and experience. The power index also accounts for the fulfillment of “critical mass” criterion. The findings had shown a negative relationship between power of female directors and firm performance, although this correlation might be explained by a short-term oriented nature of the research. Furthermore, this paper suggests a large variety of subjects for future research in the field of gender equality on boards.

Syfte: Studien genomförs i syfte att undersöka om det finns ett samband mellan BGD (Board Gender Diversity) och total CSP (Corporate Social Performance) samt mellan BGD och miljödimensionen respektive den sociala dimensionen. Metod: I studien antas en positivistisk forskningsfilosofi med hypotetiskt-deduktiv ansats. Två urval med olika bolagssystem undersöks. Totalt undersöks 403 europeiska bolag. 121 bolag med dualistiskt bolagssystem och 282 bolag med monistiskt bolagssystem. Studiens kvantitativa forskningsstrategi formas utifrån en longitudinell design vilken implementerats mellan åren 2008-2017. All data samlades in via Thomson Reuters Datastream och analyserades sedan i SPSS. Resultat & slutsats: Studien finner ett signifikant positivt samband mellan BGD och total CSP samt mellan BGD och miljödimensionen respektive den sociala dimensionen. Företag med högre BGD tycks ha större benägenhet att investera i CSR. hållbarhetsprestation. Sambandet påvisas inom såväl det dualistiska som det monistiska bolagssystemet. BGD:s påverkanseffekt är dock starkare inom det monistiska bolagssystemet. Examensarbetets bidrag: Med studien erhålls ny kunskap om relationen mellan BGD och total CSP samt mellan BGD och miljödimensionen samt den sociala dimensionen. Studien är bland de första att göra en jämförelse mellan det dualistiska och det monistiska bolagssystemet. Resultatet är relevant med hänsyn till att det ställs allt högre krav på företag att agera hållbart samt den pågående debatten om huruvida EU bör införa obligatorisk könskvotering i styrelser. Förslag till fortsatt forskning: Ytterligare forskning på land- och branschnivå behövs då sambandet kan skilja sig åt mellan de olika länderna och branscherna, och således påverka logiken bakom obligatorisk könskvotering. Framtida forskning föreslås även inkludera det tredje bolagssystemet, mixed board structure. Vidare ges förslaget att titta närmre på företagsrisken och dess betydelse inom olika bolagssystem, del, Aim: The study is carried out in order to investigate whether there is a link between BGD (Board Gender Diversity) and total CSP (Corporate Social Performance) as well as between BGD and the environmental and social dimension respectively. Method: In this study we adopt a positivist research philosophy with a hypothetical-deductive approach. Two samples with different board systems are studied. 403 European companies in total are studied. 121 companies with a two-tier board system and 282 companies with a one-tier board system. The quantitative research strategy is based on a longitudinal design implemented between 2008-2017. All data was collected through Thomson Reuters Datastream and then analyzed using SPSS. Result & Conclusions: The study finds a significant positive relationship between BGD and total CSP as well as between BGD and the environmental dimension and the social dimension respectively. Companies with higher BGD seems to be more likely to invest in CSR. The relationship is found within the two-tier board system as well as the one-tier board system. However, the impact of BGD is stronger within the one-tier board system. Contribution of the thesis: The study provides new knowledge about the relationship between BGD and total CSP as well as between BGD and the environmental dimension and the social dimension. The study is among the first to make a comparison between the two-tier board system and the one-tier board system. The result is relevant in view of the increasing demands on companies to act sustainably as well as the ongoing debate on whether the EU should introduce mandatory gender quotas on boards. Suggestions for future research: Further research at country and industry level is needed as the relationship may differ between different countries and industries, thus affecting the logic behind mandatory gender quotas. Future research is also proposed to include the third board system, mixed board structure. Furthermore, the proposal

The subject of this paper is a new generation of female directors in former Yugoslav (Croatia, Serbia, Bosnia and Herzegovina) cinematography. It considers the stylistic, narrative and representational strategies in the films Clip (Klip, 2012) by Maja Miloš, Sonja and the Bull (Sonja i bik, 2012) by Vlatka Vorkapić, Our Everyday Life (Naša svakodnevna priča, 2015) by Ines Tanović, Zagreb Cappuccino (2014) by Vanja Sviličić, Trampoline (Trampolin, 2016) by Zrinka Katarina Matijević, You Carry Me (Ti mene nosiš, 2015) by Ivona Juka, and Quit Staring at My Plate (Ne gledaj mi u pijat, 2016) by Hana Jušić. The movies are related through conceptual, thematic and/or stylistic features. They examine the position of female protagonists in a patriarchal society and their daily experiences, wherein they dissect gender, economic and social problems that exist in countries in the territory of former Yugoslavia.

Antalet kvinnliga styrelseledamöter i bolag har ökat de senaste åren och studier visar att bolag med könsdiversifierade styrelser redovisar högre lönsamhet än andra företag. Flera av dessa studier är baserade på data från små, medelstora och stora börsnoterade bolag. Regeringen föreslog nyligen en kvoteringslag där kvinnor skall utgöra 40 procent av antalet styrelseledamöter i bolag med syfte att få mer jämlika styrelser. Intressant är då att studera om fördelarna med könsdiversifierade styrelser beaktas av investerare och hur marknadsaktörer agerar. I studien visas att när nominering av kvinnliga styrelseledamöter offentliggörs har det en negativ påverkan på företagets marknadsvärde, men denna påverkan är inte statistiskt signifikant. Vidare påverkas inte nomineringens inverkan på aktiekursförändringen av ett bolags branschtillhörighet., The number of female directors of companies has increased in recent years and studies show that companies with diverse boards report higher profitability than other companies. Several of these studies are based on data from small, medium and large listed companies. The government recently proposed a quota law where women will constitute 40 per cent of the directors of companies to push for more equal boards. Hence, studying the benefits of diverse boards and its investor reactions and how the market is moving is of interest. The study shows that when the nomination of female board members is published, it has a negative impact on the company's market, but this effect is not statistically significant. Furthermore, the nomination affect does not have an impact on the stock price change regarding the company's industry affiliation.

Syfte: En intern drivkraft för företags hållbarhetsengagemang är kvinnliga styrelseledamöter. Risk att bli stämd och typ av bolagssystem kan påverka kvinnliga ledamöters genomslag på företags hållbarhetsprestationer. Tidigare forskning har inte tagit hänsyn till risk och bolagssystem, vilket vi däremot avser att göra. Studiens syfte är att undersöka sambandet mellan andelen kvinnliga styrelseledamöter och hållbarhetsprestationer hos företag i en europeisk kontext. Metod: Studien utgår från en positivistisk forskningsfilosofi med deduktiv ansats. En kvantitativ forskningsstrategi med tvärsnittsdesign har utformats, varför dataunderlaget utgörs av sekundärdata från Asset4 för året 2015. Urvalet består av 2123 europeiska bolag vars data analyserats i SPSS och presenterats i tabeller och figurer. Resultat & slutsats: Studien finner ett signifikant positivt samband mellan andelen kvinnliga styrelseledamöter och företags hållbarhetsprestationer. Dualistiskt bolagssystem och låg risk för stämning bidrar till den effekt kvinnors styrelsearbete har på hållbarhetsprestationer. Förslag till fortsatt forskning: Styrelsens kultur är viktig för den studerade relationen. Liknande studier som tar hänsyn till styrelsens arena vore därför värdefulla. Longitudinell forskning föreslås för fastställandet av det kausala sambandet mellan kvinnliga styrelseledamöter och hållbarhetsprestationer. Ytterligare studier i utvalda europeiska länder föreslås för att klargöra könskvoteringens betydelse för hållbarhetsprestationer. Uppsatsens bidrag: Studien utökar den företagsekonomiska litteraturen om sambandet mellan kvinnliga ledamöter och hållbarhetsprestationer i företag med dualistiskt bolagssystem samt låg risk för att stämmas. Studien har betydelse för företagsintressenter samt debatten om könskvotering., Aim: Female directors are one internal driver of sustainability commitment. Board system and litigation risk may influence the relationship between female directors and sustainability performance. Previous research hasn’t taken risk and board system into account, which we intend to do. The aim of this study is to examine the relationship between the proportion of female directors and sustainability performance in European companies. Method: The study adopts a positivist research philosophy with deductive approach. A quantitative research strategy with cross-sectional design are used, therefore we draw on secondary data from Asset4 for the year 2015. The sample amounts to 2123 European companies whose data have been analyzed in SPSS and presented in charts and figures. Result & conclusions: The study finds a significant positive relationship between the proportion of female directors and sustainability performance. Two-tier system and low litigation risk contribute to the impact female directors have on sustainability performance. Suggestions for future research: The board culture is important for the studied relationship. Therefore, similar studies that take the arena of the board into account would be valuable. To determine causality between female directors and sustainability performance, we suggest longitudinal research. Further studies in selected European countries are proposed to clarify the importance of gender quotas to sustainability performance. Contribution of the thesis: Our study expands the literature of business administration about the relationship between female directors and sustainability performance in companies with two-tier system and low litigation risk. The study has implications for stakeholders and the discussion about gender quotas.

This paper examines the impact of corporate governance quality and board gender diversity on the corporate dividend policy for a set of all non-financial companies listed on Amman Stock Exchange (ASE) during the period 2009-2015. The results documented that corporate governance quality and board gender diversity proxies have positive impact on corporate dividend policy. The results also showed that the women representation on the boards of non-financial companies in Jordan is considered low relative to other countries. Particularly, the causes of the poor board gender diversity in Jordan range from lack of awareness about the benefits of gender diversity to the lack of legislation that regulates this issue. It is recommended to non-financial companies in Jordan to boost their compliance with the corporate governance code and adopt diversity policies to enhance the effectiveness of the boards and keep favorable relationships with their shareholders. Furthermore, regulatory bodies in Jordan should take a step towards encouraging gender diversity on boards.

We examine the relation between the gender diversity on boards of corporations and the levels of information asymmetry in the stock market. Prior evidence suggests that the presence of women on director boards increases the quantity and quality of public disclosure by firms, and we therefore expect firms with higher gender diversity on their boards to show lower levels of information asymmetry in the market. Using a Spanish sample, proxies for information asymmetry estimated from high-frequency data along with system GMM panel methodology, we find that the gender diversity on boards is negatively associated with the level of information asymmetry in the stock market. Our findings support the changes in the laws that have been introduced in several countries to increase the proportion of female company directors by providing evidence that gender diverse boards have beneficial effects on stock markets.

This thesis examines whether director gender matters in terms of investment in corporate social responsibility, and how such initiatives in turn influence financial performance. Based on a large sample of US firms over a 17-year period, this study reveals that female directors contribute significantly towards corporate social value creation and this positively affects firm value. The research contributes to the debate about the impact of gender on firm outcomes.

This paper presents a history and discussion of female directors in mainstream movies in the US. The author addresses the involvement of various professional organizations in Hollywood in advocating for more gender diversity in film making.

Women are often predominated in so-called "women´s jobs" including nursing, teaching and administration while jobs such as manager, board of director and financier are dominated by men. Hence, the corporate board has been male-dominated. However, in recent decades the number of women entering the boardroom has increased. Women are aware of their opportunites in terms of managerial jobs. Nevertheless, Sweden has one of the highest levels of gender equality in the world. Women with business experience and education are steadily moving upp the corporate ladder. The importance of female directors´ contributions on the corporate board has been recognized. The purpose of this thesis is to investigate how women contribute on the corporate board in Sweden. The focus of the study lies on the perspectives of female and male directors. The study was conducted with the use of a qualitative method. It provided us with an understanding of the subject based on respondents´ experience. In order tol fulfill the purpose, eight semi-structured interviews were conducted with male and female directors on the corporate board in Sweden. The empirical data was analyzed by the process of qualitative data analysis (QDA). We have increased the knowledge of female directors´ contributions on the corporate board in Sweden. Female directors do not posses a profound understanding of female customers. There is a strong link between female representatives and enhanced board communication. Furthermore, there is no relation between female directors and companies´ involvement in charitable activities. There is no difference in the way female and male directors monitor the board.

A growing body of ethics research investigates gender diversity and governance on corporate boards, at individual and firm levels, in single country studies. In this study, we explore the environmental context of female representation on corporate boards of directors, using data from forty-three countries. We suggest that women's representation on corporate boards may be shaped by the larger environment, including the social, political and economic structures of individual countries. We use logit regression to conduct our analysis. Our results indicate that countries with higher representation of women on boards are more likely to have women in senior management and more equal ratios of male to female pay. However, we find that countries with a longer tradition of women's political representation are less likely to have high levels of female board representation.

In the last decade, there has been increasing awareness of the slow pace of advancement of women onto corporate boards, despite over thirty years of equal opportunities policies. The lack of female representation in corporate decision-making is now an important issue for policy-makers, particularly in Scandinavia where political intervention is underway. Gender diversity on corporate boards is an emergent issue for developing economies such as India and China, and some countries in the Middle East (Tunisia, Jordan, Egypt and Morocco) are also starting to recognise the importance of developing their female talent up to board level. Indeed, until recently, the lack of women on top corporate boards appeared to be a global phenomenon, with women constituting less than 15 per cent of members of top company boards in the USA, the UK, Canada, Australia, New Zealand and many European countries. However by 2005, Norway, Sweden, Slovenia, Estonia, Bulgaria, Romania and Finland had at least 15 per cent female representation on their top 50 corporate boards (European Commission, 2005). In this chapter, we consider theoretical perspectives that shed light upon the persistence of this phenomenon and how positive change can be achieved. We examine the international statistics on women directors, including those from Scandinavia where quota systems have recently been introduced. We then consider the characteristics of companies that have appointed women directors. This is followed by an examination of the characteristics of women directors on large corporate boards, including their human capital. We then consider the links between women on boards and corporate performance, reviewing extant research on the business case, the relationship between gender diversity on corporate boards and firm financial performance, as well as the link with good corporate governance. Highlighting the approaches selected by the USA, UK and Scandinavia, we consider next how different countries have addre

Previous analytical literature contains conflicting views regarding the effect of board diversity on corporate performance. Thus, this study aims to examine gender, tenure, age and educational diversity on corporate boards directly correlate with firm financial performance. According to upper echelons theory and agency theory, this study hypothesised that the four above-mentioned attributes of board diversity positively influence corporate financial performance. In this study, the formulated hypotheses are tested by using 23,079 firm-year observations in China from 2010 to 2020. The panel data analysis employs the Ordinary Least Square (OLS) approach based on the mixed-effect model. The results suggested that gender diversity had a detrimental influence on financial performance, whereas age diversity has a beneficial effect on financial performance. Meanwhile, these results remained unchanged when firm performance was calculated independently using Tobin’s Q and ROA. Additionally, the findings of this study do not show an association between tenure diversity and firm performance. In contrast, empirical evidence for degree diversity is inconsistent. The relationship between educational diversity and firm performance is negative (Tobin’s Q) and insignificant (ROA). This study contributes to corporate governance by giving empirical evidence of the effect of gender diversity contrary to previous international evidence. Meanwhile, this study explains these results considering the unique Chinese environment and traditional culture. However, the findings of this research are subject to generalisation issues. It is challenging to generalise the outcome of this study to other countries with different cultures, legal statuses, sizes, and laws regarding corporate governance.

In recent years, the outbreak of a series of financial scandals that shocked the world has triggered the research and thinking of scholars at home and abroad on earnings management which leads to the serious distortion of accounting information. In more than 20 years of research on earnings management behaviour, many scholars have conducted researches on the motivation, means and existence of earnings management from both normative and empirical aspects, and obtained a large number of research results. At present, earnings management is still a hot topic in corporate governance. In recent years, with the wide application of the practical field, scholars have strengthened the research on the influencing factors of earnings management. As the executive of the company is the main manipulator of earnings management, gender diversity has also become an important aspect of earnings management influencing factors. The purpose of this study is to find out the relationship between board gender diversity and earnings management level. In addition, discretionary accruals are considered to be representative of earnings management level, reflecting the company's earnings management level. In this study, a modified Jones model was used to measure discretionary accruals, and a random-effects model was used to study whether gender diversity in the board of directors was related to earnings management level. Through regression results, this study did not find a significant correlation between the proportion of female directors and gender diversity and earnings management level.