The Effect of Board Gender Diversity on Agency Costs: Evidence from Borsa Istanbul
Muhasebe ve Finansman DergisiMuhasebe ve Finansman Dergisi No. 962022-05-06
Öztürkçü Akçay, Aysel, Sevimli Örgün, Gamze, Sayın, Halil Cem
Özet
This study aims to examine the effects of board gender diversity and female member composition on agency costs. For this aim, the data of 202 non-financial companies listed in Borsa Istanbul for the period of 2012-2020 were analyzed by panel data analysis method, and the relationship between female presence on the board and the agency cost was tried to be determined. The results indicate that female presence on the board significantly reduces the agency cost and, hence, mitigates the principal-agent conflict. Moreover, consistent with the critical mass theory, it was found that boards with…
Özetin tamamı ve makalenin metni yayıncıda.
Makaleyi yayıncıda aç →Anahtar kelimeler
Aynı sayıdan
- Firm-Specific and Macroeconomic Determinants of Fixed Asset Investment Decisions in Turkey
- Time Varying Causality Relationships Between Bonds and Stock Markets: Findings of the Hatemi-J Dynamic Causality Test
- KAYNAK TÜKETİM MUHASEBESİNİN SAĞLIK İŞLETMELERİNDE UYGULANMASI
- BIST Sektör Endekslerinin Zamanla Değişen Beta Katsayıları
- Muhasebe Denetiminde Kontrol Riskinin Hesaplanması Ve Türkiye Uygulamaları
- Entegre Raporlamada Sosyal Sürdürülebilirlik: Türkiye’de Yayınlanan Entegre Raporların İçerik Analizi