Women's Studies
Nazanin Bashirimanesh; nasrin ghadamyari; Hadis ahmadi
Abstract
The presence of female managers at management board s has a remarkable and positive effect on the functions and an increase on company's values.Not only because of their special methods on making decisions but also their highly consideration about their responsibilities. So that female managers boost ...
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The presence of female managers at management board s has a remarkable and positive effect on the functions and an increase on company's values.Not only because of their special methods on making decisions but also their highly consideration about their responsibilities. So that female managers boost the supervision aspects of boards and help to lower opportunistic behaviour and improve the function and performance of boards as well. So the main goal of this research is investigating the effect of female managers ' performance at boards on comanys' social responsibilities. In order to measuring companies 'social responsibilities content analysis method has been used. sample of 129 companies listed in the Tehran Stock Exchange was tested during the period 2013-2021.The independent variable is the number women at board combination and the dependent variable is company 's social responsibilities. The conclusions reveal that the presence of female managers at management boards has a meaningful and direct relationship on companies' domestic and international responsibilities.
Nazanin Bashirimanesh; Seyed Hesam Vagfi
Abstract
The effect of female presence on the board on the quality policy of financial informationAbstractWomen make a significant contribution to economic success, which in turn creates value and contributes to the well-being of others. Women pay more attention to social relations and are interested in performing ...
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The effect of female presence on the board on the quality policy of financial informationAbstractWomen make a significant contribution to economic success, which in turn creates value and contributes to the well-being of others. Women pay more attention to social relations and are interested in performing their duties more effectively and are more likely to follow the rules, so their presence on the board of directors of companies can be fruitful and useful. In this study, the role of women's presence on the board on the quality of financial statement information is examined. To test the research hypotheses, the financial information of 125 companies listed on the Tehran Stock Exchange during the years 1390 to 1398 was used. In this study, the number of women in the composition of the board of directors was an independent variable and variables related to information quality (honest expression, timeliness and comparability) was a dependent variable. The results of testing the research hypotheses using regression method showed that the presence of women in the management structure of listed companies has increased the quality of company information in such a way that the presence of women among board members is the gender diversity of board members. Direct and meaningful on the honest expression of financial statements, the timeliness of financial reports and also increase the comparability of financial statements.Keywords: woman, honest expression, timeliness, comparability
