Impact of Gender Diversity on Voluntary Disclosure in Annual Reports

Accounting & Taxation, Vol. 1, No. 1, pp. 101-113, 2009

13 Pages Posted: 26 Feb 2010

See all articles by Aminah Nalikka

Aminah Nalikka

affiliation not provided to SSRN

Date Written: 2009

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

JEL Classification: G14, G34, J1

Suggested Citation

Nalikka, Aminah, Impact of Gender Diversity on Voluntary Disclosure in Annual Reports (2009). Accounting & Taxation, Vol. 1, No. 1, pp. 101-113, 2009, Available at SSRN: https://ssrn.com/abstract=1555069

Aminah Nalikka (Contact Author)

affiliation not provided to SSRN ( email )

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