Impact of Gender Diversity on Voluntary Disclosure in Annual Reports

Aminah Nalikka

Accounting & Taxation, 2009, vol. 1, issue 1, 101-113

Abstract: This study examines the impact of the firm director’s gender on corporate voluntary disclosures in company annual reports. The study uses data for the fiscal years 2005-2007 of companies listed on the Helsinki Stock Exchange during the year 2008 and particularly focuses on the gender of Chief Executive Officers, Chief Financial Officers and board of directors. The results indicate that firms with female Chief Financial Officers are associated with higher voluntary disclosures in annual reports. The findings also reveal that female Chief Executive Officers and proportion of female board members have no significant impact on voluntary disclosure in company annual reports.

Keywords: gender; diversity; disclosure; annual reports (search for similar items in EconPapers)
JEL-codes: G14 G34 J1 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (10)

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