A few good (wo)men? Gender diversity on Australian boards

Autor:	Maria Strydom, Hue Hwa Au Yong, Michaela Rankin
Rok vydání:	2016
Předmět:	Critical mass (sociodynamics) Labour economics 050208 finance Work (electrical) Gender diversity education 0502 economics and business 05 social sciences Earnings quality Psychology General Business Management and Accounting 050203 business & management Diversity (business)
Zdroj:	Australian Journal of Management. 42:404-427
ISSN:	1327-2020 0312-8962
DOI:	10.1177/0312896216657579
Popis:	This article examines the relation between gender diversity and earnings quality for Australian firms from 2005 to 2013. We draw on the work of Kanter, highlighting the importance of the proportion of women on the board when measuring diversity. We show that all-male and skewed boards have lower earnings quality while that of tilted and balanced boards is higher. In addition, a critical mass of women is achieved when some 30% of directors are females. Performance and risk do not influence the relation. We contribute by presenting evidence supporting critical mass theory. Furthermore, our work adds to the recent debate on whether the association between gender diversity and earnings quality is U-shaped, rather than linear. Our results have implications for regulation and practice. We identify the need for a critical mass of women, rather than tokens, to enhance earnings quality.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::515134387889cbe3bc296d771055c389 https://doi.org/10.1177/0312896216657579 Zobrazit plný text záznamu