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Gender diversity on boards and forward-looking information disclosure: evidence from Jordan

Aribi, Zakaria Ali and Alqatamin, Rateb Mohammad and Arun, Thankom (2018) 'Gender diversity on boards and forward-looking information disclosure: evidence from Jordan.' Journal of Accounting in Emerging Economies, 8 (2). 205 - 222. ISSN 2042-1168

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Abstract

Purpose The study provides empirical evidence of the relationship between female representation on the board and Forward-looking information (FLI) disclosures. Design/methodology/approach The study uses the content analysis to analyse the narrative evidence from the annual financial reports of non-financial Jordanian companies listed on the Amman stock exchange (ASE). The final sample consists of 1206 firm-years observations during the period 2008-2013. Findings The study provides evidence that gender diversity on boards positively affect the level of FLI disclosures. Further to this, the study reveals that family firms disclose more information than non-family firms. Practical implications Results of this study could be beneficial for a number of users of financial information such as, regulators, investors, auditors and lenders. The users might consider the findings of this study when they are using the company’s financial information. Consequently, users of this information could be better assisted to make right decisions. Originality/value This study contributes to the literature by identifying the role of gender on the level of FLI disclosure, particularly on family and non-family, a relatively little researched area.

Item Type: Article
Uncontrolled Keywords: Annual reports, Forward-looking information disclosure, Jordan, Voluntary disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Elements
Date Deposited: 04 Mar 2019 12:17
Last Modified: 04 Mar 2019 12:17
URI: http://repository.essex.ac.uk/id/eprint/24146

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