Гендерное разнообразие в советах директоров и финансовые показатели в развивающихся странах: данные банковского сектора Эфиопии
https://doi.org/10.26794/2587-5671-2024-28-5-212-222
Аннотация
Тема гендерного разнообразия в советах директоров привлекает внимание как ученых, так и организаций, и регулирующих органов. Такое повышенное внимание к этой теме создало благоприятную атмосферу для постепенного роста участия женщин в советах директоров по всему миру. Страны даже выступили с инициативой узаконить квоты на участие в советах директоров, чтобы увеличить долю женщин на руководящих должностях в организации. В данном исследовании изучалось влияние присутствия женщин в советах директоров на финансовое благополучие
банков. В качестве выборки в исследовании рассматривались 14 коммерческих банков Эфиопии. Период исследования — с 2013 по 2020 г. Для анализа использовался метод наименьших квадратов OLS и регрессия с фиксированным эффектом. Установлено, что присутствие женщин в совете директоров банков приносит свои положительные плоды. Результат устойчив к альтернативным показателям финансовой эффективности и имеет далеко идущие последствия для политиков и руководителей финансовых учреждений. Финансовым регуляторам Эфиопии следует настаивать на введении законодательных квот для советов директоров, чтобы повысить присутствие женщин в советах директоров банков. Кроме того, банки должны уделять первоочередное внимание назначению дополнительных членов совета директоров из числа женщин. Данное исследование также вносит новый вклад в уже имеющиеся знания по данной теме.
Ключевые слова
JEL: M14
Об авторе
А. Г. ВольдеамануэльЭфиопия
Асегид Г. Вольдеамануэль, PhD, доцент
кафедра бухгалтерского учета и финансов
Хавасса
Конфликт интересов:
Автор заявляет об отсутствии конфликта интересов
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Рецензия
Для цитирования:
Вольдеамануэль А.Г. Гендерное разнообразие в советах директоров и финансовые показатели в развивающихся странах: данные банковского сектора Эфиопии. Финансы: теория и практика/Finance: Theory and Practice. 2024;28(5):212-222. https://doi.org/10.26794/2587-5671-2024-28-5-212-222
For citation:
Woldeamanuel A.G. Board Gender Diversity and Financial Performance in Developing Countries: Evidence from the Ethiopian Banking Sector. Finance: Theory and Practice. 2024;28(5):212-222. https://doi.org/10.26794/2587-5671-2024-28-5-212-222