HOW COULD BOARD DIVERSITY INFLUENCE CORPORATE DISCLOSURE?

Corporate Board: Role, Duties & Composition

Nermeen F. Shehata¹ 

关键词: Disclosure;    Board diversity;    Agency theory;    Stakeholder theory;    Hofsetde;    Gray;    Culture;   

DOI  :  10.22495/cbv9i3art4

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

This paper aims to provide a theoretical analysis on the relationship between diversity and corporate disclosure. A literature review has been conducted to assess the aforementioned relationship. Through the literature, agency theory and stakeholder theory support board diversity. This paper explains how Hofsetde-Gray culture theory could be used to explain the relationship between nationality as one of the diversity characteristics, and corporate disclosure. Presence of a diverse board is expected to positively influence corporate disclosure. On one hand, this paper provides future research an opportunity to empirically assess this relationship. On the other hand, the positive influence that board diversity has on corporate disclosure provides an opportunity to companies to diversify their boards according to different nationalities and gender type.

【 授权许可】

CC BY-NC