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Gender diversity in corporate boards and continuous disclosure: Evidence from Australia

Ahmed, A, Monem, RM, Delaney, D ORCID: 0000-0002-4813-8266 and Ng, C 2017 , 'Gender diversity in corporate boards and continuous disclosure: Evidence from Australia' , Journal of Contemporary Accounting and Economics, vol. 13 , pp. 89-107 , doi:

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We investigate whether gender-diverse boards contribute to capital market efficiencythrough their role in corporate disclosure. Using Australia’s continuous disclosure regime,we provide evidence that female directors on the board improve the frequency and volumeof all types of continuous disclosure. Further analyses show that the relationship betweengender-diversity and continuous disclosure is non-linear. Moreover, it requires more thanone female director to have any significant effect on continuous disclosure, which is consistent with the critical mass theory. The study uses lagged independent variables andthe Two-Stage-Least Squares (2SLS) approach to minimise endogeneity concerns. Theresults are robust to alternative variable definitions. Moreover, the Generalised Methodsof Moments (GMM) and difference-in-difference techniques are used.

Item Type: Article
Authors/Creators:Ahmed, A and Monem, RM and Delaney, D and Ng, C
Keywords: gender diversity; women on corporate boards; continuous disclosure; corporate governance; two-stage-least-squares method; generalised models of moments; difference-in-difference
Journal or Publication Title: Journal of Contemporary Accounting and Economics
Publisher: Elsevier Ltd
ISSN: 1815-5669
DOI / ID Number:
Copyright Information:

Copyright 2017 Elsevier Ltd. All rights reserved.

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