The moderating role of board gender diversity on financial reporting transparency and stock returns: A study on publicly-listed firms in the Philippines before and during the COVID-19 pandemic

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ID: 284561
2023
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Abstract
The COVID-19 pandemic has disrupted the operations of businesses and resulted in plunging stock prices. This challenged the idea that good quality financial reports pay off in times of crisis through increased investor confidence and higher stock returns. While previous studies have looked into the moderating effects of board gender diversity on the relationship between financial reporting transparency and stock returns, minimal research has been done to look into the relationship in the context of the pandemic and of publicly-listed firms in the Philippines. Using the difference-in-differences methodology, the researchers examined the moderating role of board gender diversity during the COVID-19 pandemic for publicly-listed firms in the Philippines. The results did not provide any empirical evidence to conclude that board gender diversity moderates the relationship between financial reporting transparency and stock returns during the pandemic.
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persistent_1760653031_68f16ee792ec4 Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Leonida, Daniella Marie Espiritu
Journal Malay Journal
Year 2023
DOI
DOI not found
URL
https://animorepository.dlsu.edu.ph/etdb_acc/88
Keywords Keywords not found

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