Document Type : scientific extension
Authors
1
1. Assistant Prof, Department of Accounting, Payame Noor University, Tehran, Iran
2
1. Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran kparandin@pnu.ac.ir
3
1. Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran
10.22034/iaas.2024.415867.1526
Abstract
During more than a decade, not only the issue of gender diversity of the directors' board has appealed the attention of corporate governance legislators, but also researchers in this field. Accordingly, the present research is aimed to investigate the gender diversity of directors' board with regards to a theoretical perspective based on available theories in this field and applying empirical evidence through the results of prior research in a library scheme. As to findings from examining the presented theories, the effects of women presence in the directors' board are remained uncertain. Also, findings from investigating the empirical evidence indicate that the effect of gender diversity on the company's financial performance appears mixed, and the evidence regarding the positive effects of the presence of women in the directors' board on CSR, as well as corporate decisions and strategies, is not completely conclusive. As respects, compared to the company's financial performance, there would be less ambiguities. In the general run of things, with regards to the expectations of women's role in the directors' board, it is clear that such scopes are remained still open for further research.
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