Market Risk Disclosures and Board Gender Diversity in Gulf Cooperation Council (GCC) Firms

We investigate the impact of board gender diversity on corporate risk reporting for Gulf Cooperation Council (GCC) financial firms. Recent developments and improvements of corporate governance in the GCC markets suggest that firms in the GCC have become more transparent with less information asymmet...

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Main Authors: Al-Yahyaee, K., Al-Hadi, Al-Hadi Ahmed, Hussain, S.
Format: Journal Article
Published: Wiley-Blackwell Publishing Asia 2017
Online Access:http://hdl.handle.net/20.500.11937/61108
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author Al-Yahyaee, K.
Al-Hadi, Al-Hadi Ahmed
Hussain, S.
author_facet Al-Yahyaee, K.
Al-Hadi, Al-Hadi Ahmed
Hussain, S.
author_sort Al-Yahyaee, K.
building Curtin Institutional Repository
collection Online Access
description We investigate the impact of board gender diversity on corporate risk reporting for Gulf Cooperation Council (GCC) financial firms. Recent developments and improvements of corporate governance in the GCC markets suggest that firms in the GCC have become more transparent with less information asymmetry. However, we find that the presence of female directors in the boards of financial institutions suppresses the positive association between corporate governance and market risk disclosures for the period between 2007 and 2011. These findings suggest that culture and conservatism nature of GCC societies persist in the GCC business environment. Our results are robust to alternative specifications and endogeneity tests.
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institution Curtin University Malaysia
institution_category Local University
last_indexed 2025-11-14T10:19:18Z
publishDate 2017
publisher Wiley-Blackwell Publishing Asia
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spelling curtin-20.500.11937-611082018-04-16T03:01:49Z Market Risk Disclosures and Board Gender Diversity in Gulf Cooperation Council (GCC) Firms Al-Yahyaee, K. Al-Hadi, Al-Hadi Ahmed Hussain, S. We investigate the impact of board gender diversity on corporate risk reporting for Gulf Cooperation Council (GCC) financial firms. Recent developments and improvements of corporate governance in the GCC markets suggest that firms in the GCC have become more transparent with less information asymmetry. However, we find that the presence of female directors in the boards of financial institutions suppresses the positive association between corporate governance and market risk disclosures for the period between 2007 and 2011. These findings suggest that culture and conservatism nature of GCC societies persist in the GCC business environment. Our results are robust to alternative specifications and endogeneity tests. 2017 Journal Article http://hdl.handle.net/20.500.11937/61108 10.1111/irfi.12123 Wiley-Blackwell Publishing Asia restricted
spellingShingle Al-Yahyaee, K.
Al-Hadi, Al-Hadi Ahmed
Hussain, S.
Market Risk Disclosures and Board Gender Diversity in Gulf Cooperation Council (GCC) Firms
title Market Risk Disclosures and Board Gender Diversity in Gulf Cooperation Council (GCC) Firms
title_full Market Risk Disclosures and Board Gender Diversity in Gulf Cooperation Council (GCC) Firms
title_fullStr Market Risk Disclosures and Board Gender Diversity in Gulf Cooperation Council (GCC) Firms
title_full_unstemmed Market Risk Disclosures and Board Gender Diversity in Gulf Cooperation Council (GCC) Firms
title_short Market Risk Disclosures and Board Gender Diversity in Gulf Cooperation Council (GCC) Firms
title_sort market risk disclosures and board gender diversity in gulf cooperation council (gcc) firms
url http://hdl.handle.net/20.500.11937/61108