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Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts
Journal of Business Research, Volume: 164, Start page: 114028
Swansea University Author: Tunyi Tunyi Abongeh
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DOI (Published version): 10.1016/j.jbusres.2023.114028
Abstract
We examine whether and to what extent female directors impact on ethical CG disclosure practices in a highly patriarchal sub-Saharan African country—Nigeria. Using hand-collected data for 108 listed firms from 2011 to 2017 (756 firm-year observations) and employing a system GMM model to control for...
Published in: | Journal of Business Research |
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ISSN: | 0148-2963 1873-7978 |
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Elsevier BV
2023
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URI: | https://cronfa.swan.ac.uk/Record/cronfa65106 |
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v2 65106 2023-11-26 Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts eefe2792c8eed5b49feede33981dfa53 Tunyi Tunyi Abongeh Tunyi Tunyi Abongeh true false 2023-11-26 BAF We examine whether and to what extent female directors impact on ethical CG disclosure practices in a highly patriarchal sub-Saharan African country—Nigeria. Using hand-collected data for 108 listed firms from 2011 to 2017 (756 firm-year observations) and employing a system GMM model to control for endogeneity, we show that female directorship is positively and significantly associated with ethical CG disclosures. Our evidence suggests that, even within patriarchal societies where women face negative preconceptions and stereotypes about their leadership capabilities, firms with female directors disclose higher ethical CG practices than firms without such representation. Furthermore, the effectiveness of female directors in influencing ethical CG practices is positively enhanced by foreign directors and institutional shareholders but weakened in larger boardrooms. We also evidence that in firm-level configuration of CG bundle, female directorship is a substitute mechanism for leadership duality, larger boards, non-executive and foreign directorship. Journal Article Journal of Business Research 164 114028 Elsevier BV 0148-2963 1873-7978 Female directorship, Ethical corporate governance disclosure, Foreign directorship, Institutional shareholding, Board size 30 9 2023 2023-09-30 10.1016/j.jbusres.2023.114028 http://dx.doi.org/10.1016/j.jbusres.2023.114028 COLLEGE NANME Accounting and Finance COLLEGE CODE BAF Swansea University Not Required 2023-12-19T16:28:44.2226622 2023-11-26T10:55:44.2808801 Faculty of Humanities and Social Sciences School of Management - Accounting and Finance Geofry Areneke 0000-0001-6075-2747 1 Emmanuel Adegbite 2 Tunyi Tunyi Abongeh 3 Tanveer Hussain 4 65106__29296__873fa7b3e4fb4b81b6c58842aa39f91e.pdf 65106.VOR.pdf 2023-12-19T16:27:30.3106674 Output 1693809 application/pdf Version of Record true © 2023 The Author(s). Published by Elsevier Inc. Distributed under the terms of a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY-NC-ND 4.0). true eng https://creativecommons.org/licenses/by/4.0/ |
title |
Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts |
spellingShingle |
Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts Tunyi Tunyi Abongeh |
title_short |
Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts |
title_full |
Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts |
title_fullStr |
Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts |
title_full_unstemmed |
Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts |
title_sort |
Female directorship and ethical corporate governance disclosure practices in highly patriarchal contexts |
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eefe2792c8eed5b49feede33981dfa53 |
author_id_fullname_str_mv |
eefe2792c8eed5b49feede33981dfa53_***_Tunyi Tunyi Abongeh |
author |
Tunyi Tunyi Abongeh |
author2 |
Geofry Areneke Emmanuel Adegbite Tunyi Tunyi Abongeh Tanveer Hussain |
format |
Journal article |
container_title |
Journal of Business Research |
container_volume |
164 |
container_start_page |
114028 |
publishDate |
2023 |
institution |
Swansea University |
issn |
0148-2963 1873-7978 |
doi_str_mv |
10.1016/j.jbusres.2023.114028 |
publisher |
Elsevier BV |
college_str |
Faculty of Humanities and Social Sciences |
hierarchytype |
|
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facultyofhumanitiesandsocialsciences |
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Faculty of Humanities and Social Sciences |
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facultyofhumanitiesandsocialsciences |
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Faculty of Humanities and Social Sciences |
department_str |
School of Management - Accounting and Finance{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Accounting and Finance |
url |
http://dx.doi.org/10.1016/j.jbusres.2023.114028 |
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description |
We examine whether and to what extent female directors impact on ethical CG disclosure practices in a highly patriarchal sub-Saharan African country—Nigeria. Using hand-collected data for 108 listed firms from 2011 to 2017 (756 firm-year observations) and employing a system GMM model to control for endogeneity, we show that female directorship is positively and significantly associated with ethical CG disclosures. Our evidence suggests that, even within patriarchal societies where women face negative preconceptions and stereotypes about their leadership capabilities, firms with female directors disclose higher ethical CG practices than firms without such representation. Furthermore, the effectiveness of female directors in influencing ethical CG practices is positively enhanced by foreign directors and institutional shareholders but weakened in larger boardrooms. We also evidence that in firm-level configuration of CG bundle, female directorship is a substitute mechanism for leadership duality, larger boards, non-executive and foreign directorship. |
published_date |
2023-09-30T16:28:44Z |
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1785728414499471360 |
score |
11.021648 |