Please use this identifier to cite or link to this item: https://scholar.ptuk.edu.ps/handle/123456789/1158
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Title: The effect of Board Independence on Environmental disclosure; the moderating role of Gender Diversity in Amman stock exchange
Authors: Shanak, Hosni
Khader, Osama
Keywords: Board independence;gender diversity;environmental disclosure;Amman stock market
Issue Date: 31-Oct-2024
Publisher: Palestine Technical University -Kadoorie
Citation: Shanak, H., & Khader , O. (2024). The effect of Board Independence on Environmental disclosure; the moderating role of Gender Diversity in Amman stock exchange. Palestine Technical University Research Journal, 12(2), 80–93. https://doi.org/10.53671/pturj.v12i2.548
Series/Report no.: 12(2);80–93
Abstract: Depending on the agency theory view and response to the modern invitations to speculate gender diversity role. How it can enhance the relationship between board independence and environmental disclosure due to prior studies focus on direct relationship between them. This study seeks to ascertain how gender diversity moderates the association between board independence and environmental disclosure among non-financial firms listed on the emerging Amman stock exchange market (ASE) between 2014 and 2019. The direct and indirect relationships were examined using multiple regressions on panel data analysis; the empirical findings indicate that board independence and environmental disclosure have a positive and substantial direct link. Additionally, the findings demonstrated that gender diversity is a significant moderator in this relationship. However, this study provides managers, owners and policymakers with a set of main recommendations related to the major need for a more board in dependence and gender diversity in order to enhance environmental disclosure in emerging markets. Our results are useful to policymakers interested for an important framework on environmental disclosure
URI: https://scholar.ptuk.edu.ps/handle/123456789/1158
metadata.dc.identifier.doi: https://doi.org/10.53671/pturj.v12i2.548
Appears in Collections:2024

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