The Effect of Board Gender Diversity on The Timeliness of Financial Reports: Empirical Study on Listed Companies in EGX70 | ||
| مجلة البحوث المحاسبية | ||
| Volume 12, Issue 1, March 2025, Pages 1-29 PDF (675.96 K) | ||
| DOI: 10.21608/abj.2025.416984 | ||
| Authors | ||
| aMohamed Fawzy Mohamed Elsayed1; b Noha said Mohamed Gabr2 | ||
| 1Lecturer in Accounting Department، Faculty of Business،Alexandria University، Egypt Assistant Professor in Accounting Department , College of Business Imam Muhammad ibn Saud Islamic University (IMSIU) | ||
| 2lecturer Accounting، faculty of financial ، administrative sciences، pharos university in Alexandria، egypt | ||
| Abstract | ||
| Based on the idea that diversity enriches the discussions and knowledge throughout the boardrooms, this study aimed to examine the effect of the presence of women on boards on one of the main items for the financial reporting quality, which is the timeliness, and whether the corporate governance and conservatism mediate this relation or not. The study used a sample of companies that are listed in EGX70 during the period (2020 -2023). The results revealed that board gender diversity has a significant negative effect on the financial statement timeliness. This means boards that have higher presentations for women tend to produce their financial reports in a shorter period. However, governance and accounting conservatism were found to have no significant impact on the proposed relationship. This study contributes to previous literature on the effect of having variety in boardrooms on the timeliness of financial statements in emerging economies. moreover, it extends the literature and gives evidence on determinants of timeliness. Henceforth, it offers valuable understandings for companies, investors, Market regulators, and policymakers | ||
| Keywords | ||
| Gender diversity; corporate governance; conservatism; timeliness; Financial reporting quality; EGX70 | ||
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