Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The interactive role of board gender diversity on the relationship between environmental disclosure and financial performance

Document Type : Original Article

Authors
mohamad jari alsaedi 1
fatemeh sarraf 2
mehran nosrat zadeh 3
mohsan hamidian 4
1 Master of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
2 Assistant Professor of Islamic Azad University, Tehran South Branch
3 Accounting doctoral student, South Tehran branch, Islamic Azad University, Tehran, Iran.
4 Associate Professor of Accounting Department, South Tehran Branch, Islamic Azad University, Tehran, Iran
Abstract
The aim of the current research is to investigate the interactive role of board gender diversity on the relationship between environmental information disclosure and financial performance in the Tehran Stock Exchange. For this purpose, the information of 115 companies was used during the period of 2014 to 2014. Hypotheses testing was done through regression and generalized least squares method. In order to measure financial performance, two measures of asset return and Kitobin ratio were used. The results of the research showed that there is a positive and significant relationship between the disclosure of environmental information and the financial performance criteria of companies. Also, the results showed that gender diversity in the members of the board of directors increases the intensity of the positive relationship between the disclosure of environmental information and financial performance.
Keywords
Board gender diversity
environmental disclosure
financial performance
Subjects