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  1. CEO Gender, Ethical Leadership, and Accounting Conservatism.Simon S. M. Ho, Annie Yuansha Li, Kinsun Tam & Feida Zhang - 2015 - Journal of Business Ethics 127 (2):351-370.
    Since male CEOs dominate corporate leadership, the literature on top management decision making suffers from an implicit masculine bias. Although research indicates that males and females are biologically and psychologically different, the leadership characteristics of female CEOs are largely unexplored. Two of these characteristics, risk aversion and ethical sensitivity, are tied to key accounting issues, such as conservatism in financial reporting and steadfast opposition to fraud. In this study, we examine the relationship between CEO gender and accounting conservatism, and find (...)
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  • Status, Peer Influence, and Racio-Ethnic Diversity in Times of Institutional Change: An Examination From European Labour Law. [REVIEW]Padma Rao Sahib - 2015 - Journal of Business Ethics 126 (2):1-14.
    This paper employs institutional theory as a theoretical lens and examines the role of status and peer influence on diversity following a change in European labour law in 1995. This change in European labour law, well-known as the Bosman ruling, significantly increased labour mobility in European soccer. The ruling lifted restrictions on the number of foreign players that soccer teams could recruit and eliminated compulsory transfer fees for players whose contracts had ended. We demonstrate that the Bosman ruling, while increasing (...)
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  • Are Demographic Attributes and Firm Characteristics Drivers of Gender Diversity? Investigating Women’s Positions on French Boards of Directors.Mehdi Nekhili & Hayette Gatfaoui - 2013 - Journal of Business Ethics 118 (2):227-249.
    In this article, we examine the factors determining the representation of women on boards of directors by considering three main questions. The first question deals with the relationship between characteristics of ownership and governance on one side, and female directorship on the other. The second major question concerns the demographic attributes of women directors, such as nationality, foreign experience, educational level, business expertise, and connections to external sources. The third important question refers to women in senior positions on French boards (...)
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  • Why so Few Women on Boards of Directors? Empirical Evidence From Danish Companies in 1998–2010.Nina Smith & Pierpaolo Parrotta - 2018 - Journal of Business Ethics 147 (2):445-467.
    This paper analyzes the determinants of women’s representation on boards of directors based on a panel of all privately owned or listed Danish firms with at least 50 employees observed during the period 1998–2010. We focus on the directors who are not elected by the employees and test three hypotheses on female board representation that we denote the female-led hypothesis, the tokenism hypothesis, and the pipeline hypothesis, respectively. We find evidence rejecting the female-led hypothesis. Firms with a female chairperson on (...)
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  • Women on the Board and Managers’ Pay: Evidence From Spain.Gregorio Sánchez-Marín, Juan Martín-Ugedo, Juan Baixauli-Soler, Antonio Mínguez-Vera & Maria Lucas-Pérez - 2015 - Journal of Business Ethics 129 (2):265-280.
    The current literature shows great interest in the issue of gender diversity on boards of directors. Some studies have hypothesized a direct relationship between diversity and the value of the firm, but not many examine the intermediate mechanisms that may exert an influence on such relationships. We employ two stages of GMM estimation methodology to exhibit evidences of the relationship between gender diversity and compensation of top managers in the Spanish context. Results show that gender diversity positively affects the effectiveness (...)
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  • Does Confucianism Reduce Board Gender Diversity? Firm-Level Evidence From China.Xingqiang Du - 2016 - Journal of Business Ethics 136 (2):399-436.
    This study extends previous literature on the association between Confucianism and corporate decisions by examining Confucianism’s influence on board gender diversity. Using a sample of Chinese listed firms during the period of 2001–2011 and geographic-proximity-based Confucianism variables, I provide strong and consistent evidence to show that Confucianism is significantly negatively associated with board gender diversity, suggesting that the proportion of women directors in the boardroom is significantly lower for firms surrounded by strong Confucianism atmosphere than for firms located in regions (...)
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  • The Impact of the Dual Board Structure and Board Diversity: Evidence From Chinese Initial Public Offerings.Hisham Farag & Chris Mallin - 2016 - Journal of Business Ethics 139 (2):333-349.
    Chinese listed companies have a two-tier governance structure that comprises a supervisory board/committee and the board of directors. However, as there is no hierarchical relationship between them, the two boards are independent. This is different from the governance mechanism in Continental Europe in which the SB appoints the directors of the management board; in this sense, the Chinese two-tier governance structure is unique. We investigate the impact of governance characteristics and ownership structure on gender diversity of both the BoD and (...)
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