1. Impact of gender and education on corporate social responsibility: evidence from Taiwan
- Author
-
T. Thanh Binh Nguyen and Qi-Wen Huang
- Subjects
Information Systems and Management ,Index (economics) ,Sociology and Political Science ,Public Administration ,Strategy and Management ,education ,lcsh:Business ,0603 philosophy, ethics and religion ,accounting background ,0502 economics and business ,Business and International Management ,Social science ,Publication ,corporate social responsibility ,business.industry ,05 social sciences ,06 humanities and the arts ,gender diversify ,General Business, Management and Accounting ,Gender and Education ,Corporate social responsibility ,060301 applied ethics ,business ,lcsh:HF5001-6182 ,Law ,050203 business & management - Abstract
This paper empirically studies the impact of female proportion and the background of the board on corporate social responsibility (CSR) disclosure of Taiwanese listed firms. The different groups of board size are detected by the structural break test, which is used as the threshold for dividing subsamples. The results show that the higher proportion of women and accounting background of board of directors, the more CSR disclosure for firms with more than 11 directors in the board, implying that women and accounting background directors can only promote their compassionate and reciprocal in CSR decision-making in large board firms. Overall, the empirical results poorly support the efficiency hypothesis suggesting that the board of directors is more powerful when it has high gender diversity. This study also confirms that the linear regression method may not be able to fully present the various possible relationships between the variables.
- Published
- 2020