Title

Board gender diversity and integrated reporting quality: Evidence from South Africa

Author Identifier

Hadrian Djajadikerta

ORCID : 0000-0003-1672-9579

Saiyidi Mat Roni

ORCID : 0000-0001-9511-7786

Document Type

Journal Article

Publication Title

Accountancy Business and the Public Interest

Publisher

Associations for Accountancy & Business Affairs

School

School of Business and Law

RAS ID

35839

Comments

Donkor, A., Djajadikerta, H. G., Mat Roni, S. (2021). Board gender diversity and integrated reporting quality: Evidence from South Africa. Accountancy Business and the Public Interest, 20, 248-265. http://visar.csustan.edu/aaba/aabajourVol20.html

Abstract

As the demand for more females on boards increases amidst concerns of female board tokenism, this study examines the board gender diversity (BGD) and reporting quality premise from the perspective of integrated reporting (IR), an innovative reporting mechanism that incorporates financial and sustainability reports. Using static (OLS and fixed effect) and well-developed dynamic panel generalised method of moments (GMM) estimators, for firms on the Johannesburg Stock Exchange (JSE) for the period of 2011 to 2017, the findings of the study reveal a significant positive relationship between BGD and IR quality. The findings remain robust with different measures of BGD and different estimation techniques. The results are essential for the global push for more females on boards and provide more basis for policy debate on the need to increase females on boards to lift the sustainability agenda.

Access Rights

free_to_read

Research Themes

Society and Culture

Priority Areas

Individual, economic, organisational, political and social transformation

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