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
