Explaining the mutual relationship between board gender diversity and corporate social responsibility using the simultaneous equations system

Kazempour, M, Kashanipour, M, Yazdifar, H and Hamidizadeh, A 2018, 'Explaining the mutual relationship between board gender diversity and corporate social responsibility using the simultaneous equations system' , International Journal of Finance and Managerial Accounting (IJF&MA), 3 (11) , pp. 1-10.

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Abstract

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 110 companies listed in the Tehran Stock Exchange during the 2012 to 2017 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.

Item Type: Article
Schools: Schools > Salford Business School > Salford Business School Research Centre
Journal or Publication Title: International Journal of Finance and Managerial Accounting (IJF&MA)
Publisher: IJFMA
ISSN: 2588-4379
Related URLs:
Depositing User: Professor Hassan Yazdifar
Date Deposited: 18 Mar 2019 09:38
Last Modified: 10 Jan 2020 15:31
URI: http://usir.salford.ac.uk/id/eprint/50139

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