Please use this identifier to cite or link to this item: https://scholar.ptuk.edu.ps/handle/123456789/1158
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dc.contributor.authorShanak, Hosni-
dc.contributor.authorKhader, Osama-
dc.date.accessioned2024-10-29T09:54:36Z-
dc.date.available2024-10-29T09:54:36Z-
dc.date.issued2024-10-31-
dc.identifier.citationShanak, 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.v12i2.548en_US
dc.identifier.urihttps://scholar.ptuk.edu.ps/handle/123456789/1158-
dc.description.abstractDepending 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 disclosureen_US
dc.publisherPalestine Technical University -Kadoorieen_US
dc.relation.ispartofseries12(2);80–93-
dc.subjectBoard independenceen_US
dc.subjectgender diversityen_US
dc.subjectenvironmental disclosureen_US
dc.subjectAmman stock marketen_US
dc.titleThe effect of Board Independence on Environmental disclosure; the moderating role of Gender Diversity in Amman stock exchangeen_US
dc.typeArticleen_US
dc.identifier.doihttps://doi.org/10.53671/pturj.v12i2.548-
Appears in Collections:2024

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