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The Interplay between Board Gender Diversity, Earnings Quality, and Return Volatility: Considering the Reputation of Corporate Awards

Year: 2024

Type: article

Abstract: This study investigates the role of board gender diversity and earnings quality on return volatility by examining corporate reputation, as represented by Indonesia's Most Admired Company Award. This study examined 200 samples of companies in Indonesia’s consumer cyclicals sector from 2018 to 2022. The data were analysed using a panel data estimation technique known as the random-effects model. The findings reveal that earnings quality can reduce return volatility, especially for companies that are ranked or have a good reputation. This study provides valuable insights for companies and policymakers, enhancing their understanding of the importance of earnings quality and corporate reputation for company sustainability. Overall, this study contributes to the literature by examining the relationships among board gender diversity, earnings quality, corporate reputation, and return volatility.

Source: Qubahan Academic Journal

DOI: 10.48161/qaj.v4n3a1006

Authors: Isnayni Sabila, Rahmawati Rahmawati, Djuminah Djuminah, Endang Dwi Amperawati, Agus Dwianto

Institutions: Sebelas Maret University, Universitas Primagraha

Language: English

Topic: Gender Diversity and Inequality

Subfield: Gender Studies

Field: Social Sciences

Domain: Social Sciences

SDGs: Gender equality, Decent work and economic growth

Open Access status: diamond

Funders: Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi, Direktorat Jenderal Pendidikan Tinggi