Moderating role of internal control between the gender diversity and board of director for financial performance of state-owned enterprises in China
The issue of women goes out of their families to work in enterprises and gradually become senior managers is becoming more and more common. In this context, first, this study focuses on studying the role of the gender diversity and board of director for corporate financial performance. Second, th...
| Main Authors: | , , , , |
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| Format: | Article |
| Published: |
Human Resource Management Academic Research Society
2023
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| Online Access: | http://psasir.upm.edu.my/id/eprint/109254/ |
| _version_ | 1848865322704044032 |
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| author | Zhou, Jing Ong, Tze San Mohd Ashhari, Zariyawati Mohammed Shah, Sabarina Wen, Zhong |
| author_facet | Zhou, Jing Ong, Tze San Mohd Ashhari, Zariyawati Mohammed Shah, Sabarina Wen, Zhong |
| author_sort | Zhou, Jing |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | The issue of women goes out of their families to work in enterprises and gradually become
senior managers is becoming more and more common. In this context, first, this study focuses
on studying the role of the gender diversity and board of director for corporate financial
performance. Second, this study considers the importance of internal control for corporate
financial performance as a moderating factor between gender diversity and corporate
financial performance. Third, this study highlights the significance of internal control for
improving corporate financial performance. Lastly, this study uses the role of internal control
as a moderating factor in the association between board of director and corporate financial
performance. This study uses panel data of 814 A-share listed companies (8140 observations)
in China from 2012 to 2021 and employs different dynamic panel regression models and
robustness test. This study concludes following: first, the gender diversity has significance for
improving the corporate financial performance. Second, board of director helps to improve
the corporate financial performance. Third, internal control helps to enhance the corporate
financial performance. Fourth, internal control positively affects between gender diversity
and corporate financial performance. Fifth, internal control is beneficial to the board of
director and corporate financial performance. This study looking at the female director from
the different perspective by relating it to the special situation in China in the corporate
governance study. This study contributes to look at indirect effect of internal control in the
relationship. |
| first_indexed | 2025-11-15T14:02:52Z |
| format | Article |
| id | upm-109254 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-15T14:02:52Z |
| publishDate | 2023 |
| publisher | Human Resource Management Academic Research Society |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1092542024-10-14T07:39:46Z http://psasir.upm.edu.my/id/eprint/109254/ Moderating role of internal control between the gender diversity and board of director for financial performance of state-owned enterprises in China Zhou, Jing Ong, Tze San Mohd Ashhari, Zariyawati Mohammed Shah, Sabarina Wen, Zhong The issue of women goes out of their families to work in enterprises and gradually become senior managers is becoming more and more common. In this context, first, this study focuses on studying the role of the gender diversity and board of director for corporate financial performance. Second, this study considers the importance of internal control for corporate financial performance as a moderating factor between gender diversity and corporate financial performance. Third, this study highlights the significance of internal control for improving corporate financial performance. Lastly, this study uses the role of internal control as a moderating factor in the association between board of director and corporate financial performance. This study uses panel data of 814 A-share listed companies (8140 observations) in China from 2012 to 2021 and employs different dynamic panel regression models and robustness test. This study concludes following: first, the gender diversity has significance for improving the corporate financial performance. Second, board of director helps to improve the corporate financial performance. Third, internal control helps to enhance the corporate financial performance. Fourth, internal control positively affects between gender diversity and corporate financial performance. Fifth, internal control is beneficial to the board of director and corporate financial performance. This study looking at the female director from the different perspective by relating it to the special situation in China in the corporate governance study. This study contributes to look at indirect effect of internal control in the relationship. Human Resource Management Academic Research Society 2023 Article PeerReviewed Zhou, Jing and Ong, Tze San and Mohd Ashhari, Zariyawati and Mohammed Shah, Sabarina and Wen, Zhong (2023) Moderating role of internal control between the gender diversity and board of director for financial performance of state-owned enterprises in China. International Journal of Academic Research in Business and Social Sciences, 13 (8). pp. 1624-1651. ISSN 2222-6990 https://hrmars.com/index.php/IJARBSS/article/view/17542/Moderating-Role-of-Internal-Control-between-the-Gender-Diversity-and-Board-of-Director-for-Financial-Performance-of-State-owned-Enterprises-in-China |
| spellingShingle | Zhou, Jing Ong, Tze San Mohd Ashhari, Zariyawati Mohammed Shah, Sabarina Wen, Zhong Moderating role of internal control between the gender diversity and board of director for financial performance of state-owned enterprises in China |
| title | Moderating role of internal control between the gender diversity and board of director for financial performance of state-owned enterprises in China |
| title_full | Moderating role of internal control between the gender diversity and board of director for financial performance of state-owned enterprises in China |
| title_fullStr | Moderating role of internal control between the gender diversity and board of director for financial performance of state-owned enterprises in China |
| title_full_unstemmed | Moderating role of internal control between the gender diversity and board of director for financial performance of state-owned enterprises in China |
| title_short | Moderating role of internal control between the gender diversity and board of director for financial performance of state-owned enterprises in China |
| title_sort | moderating role of internal control between the gender diversity and board of director for financial performance of state-owned enterprises in china |
| url | http://psasir.upm.edu.my/id/eprint/109254/ http://psasir.upm.edu.my/id/eprint/109254/ |