Demographic
|
Age |
Under 50, 0 was assigned. |
Bamber et al. (2010Bamber, L. S., Jiang, J. & Wang, I. Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review, 85(1), 1131-1162.); Shen et al. (2010Shen, J., D’Netto, B. & Tang, J. (2010). Effects of human resource diversity management on organizational citizen behaviour in the Chinese context. The International Journal of Human Resource Management , 21(12), 2156-2172.); Hafsi and Turgut (2013Hafsi, T. & Turgut, G. (2013). Boardroom diversity and its effect on social performance: Conceptualization and empirical evidence. Journal of Business Ethics, 112(3), 463-479.). |
Above 51 years old, 1 was assigned. |
Genre |
Female, 0 was assigned. |
Hafsi and Turgut (2013Hafsi, T. & Turgut, G. (2013). Boardroom diversity and its effect on social performance: Conceptualization and empirical evidence. Journal of Business Ethics, 112(3), 463-479.); Francis et al. (2014Francis, B., Hasan, I., Park, J. C. & Wu, Q. (2014). Gender differences in financial reporting decision making: Evidence from accounting conservatism. Contemporary Accounting Research, 32(3), 1285-1318.); Ho et al. (2015Ho, S. S. M., Li, A. Y., Tam, K. & Zhang, F. (2015). CEO gender, ethical leadership, and accounting conservatism. Journal of Business Ethics , 127(2), 351-370.); Haynes (2016Haynes, K. (2016). Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender. Critical Perspectives on Accounting, 1(1), 1-15.). |
Male, 1 was assigned. |
Nationality |
Native, 0 was assigned, otherwise 1. |
Frijns et al. (2016Frijns, B., Dodd, O., & Cimerova, H. (2016). The impact of cultural diversity in corporate boards on firm performance. Journal of Corporate Finance, 1(1), 1-16.). |
Professional Profile
|
Formation |
Business area was assigned 0. |
Benschop and Meihuizen (2002Benschop, Y. & Meihuizen, H. E. (2002). Keeping up gendered appearances: representations of gender in financial annual reports. Accounting, Organizations and Society, 27(7), 611-636.); Shen et al. (2010Shen, J., D’Netto, B. & Tang, J. (2010). Effects of human resource diversity management on organizational citizen behaviour in the Chinese context. The International Journal of Human Resource Management , 21(12), 2156-2172.); Bamber et al. (2010Bamber, L. S., Jiang, J. & Wang, I. Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review, 85(1), 1131-1162.); Haynes (2016Haynes, K. (2016). Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender. Critical Perspectives on Accounting, 1(1), 1-15.); Frijns et al. (2016Frijns, B., Dodd, O., & Cimerova, H. (2016). The impact of cultural diversity in corporate boards on firm performance. Journal of Corporate Finance, 1(1), 1-16.). |
Engineering has been assigned 1. |
Legal, 2 were assigned. |
Technology, it was assigned 3. |
Health was assigned 4. |
Other areas were assigned 5. |
Place of Formation |
Within the country, 0 was assigned. |
Jackson et al. (1995Jackson, S., May, K. E. & Whitney, K. (1995). Understanding the dynamics of diversity in decision-making teams. Team Effectiveness and Decision Making in Organizations, 204(1), 204-261.). |
Outside the country, 1. |
Mixed, 2 are assigned. |
Education level |
Graduation, 0 was assigned. |
Bertrand and Schoar (2002Bertrand, M. & Schoar, A. (2002). Managing with style: The effect of managers on firm policies. Working Paper, 1(1), 1-44.); Smith et al. (2005Smith, N., Smith, V. & Verner, M. (2006). Do women in top management affect firm performance? A panel study of 2,500 Danish firms. International Journal of Productivity and Performance Management, 55(7), 569-593.); Shen et al. (2010Shen, J., D’Netto, B. & Tang, J. (2010). Effects of human resource diversity management on organizational citizen behaviour in the Chinese context. The International Journal of Human Resource Management , 21(12), 2156-2172.); |
Specialization, 1 was assigned. |
Master, 2. |
Doctorate, 3. |
Professional experience in the market |
Under 30, 0 was assigned. |
Bamber et al. (2010Bamber, L. S., Jiang, J. & Wang, I. Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review, 85(1), 1131-1162.); Hafsi and Turgut (2013Hafsi, T. & Turgut, G. (2013). Boardroom diversity and its effect on social performance: Conceptualization and empirical evidence. Journal of Business Ethics, 112(3), 463-479.); Yunos et al. (2014Yunos, R. M., Ahmad, S. A. & Sulaiman, N. (2014). The influence of internal governance mechanisms on accounting conservatism. Procedia-Social and Behavioral Sciences, 164(1), 501-507.); Perryman et al. (2016Perryman, A. A., Fernando, G. D. & Tripathy, A. (2016). Do gender differences persist? An examination of gender diversity on firm performance, risk, and executive compensation. Journal of Business Research, 69(2), 579-586.). |
Above 31 years old, 1 was assigned. |
Office
|
Link with the company (time) |
Up to 30 years, 0 was assigned. |
Shen et al. (2010Shen, J., D’Netto, B. & Tang, J. (2010). Effects of human resource diversity management on organizational citizen behaviour in the Chinese context. The International Journal of Human Resource Management , 21(12), 2156-2172.); Hafsi and Turgut (2013Hafsi, T. & Turgut, G. (2013). Boardroom diversity and its effect on social performance: Conceptualization and empirical evidence. Journal of Business Ethics, 112(3), 463-479.). |
Above 30, 1 was assigned. |
Position (Governing Body) |
CEO, assigned 0 |
Gallego-Álvarez et al. (2010Gallego-Álvarez, I., García-Sánchez, I. M. & Rodríguez-Dominguez, L. (2010). The influence of gender diversity on corporate performance. Revista de Contabilidad, 13(1), 53-88.); Ho et al. (2015Ho, S. S. M., Li, A. Y., Tam, K. & Zhang, F. (2015). CEO gender, ethical leadership, and accounting conservatism. Journal of Business Ethics , 127(2), 351-370.). |
President, 1 was assigned. |
Vice-president assigned 2. |
Director, it was assigned 3. |
Independent member, 4 were assigned. |
Other positions were assigned 5. |
Function (Area) |
Controllership, 0 was assigned. |
Ho et al. (2015Ho, S. S. M., Li, A. Y., Tam, K. & Zhang, F. (2015). CEO gender, ethical leadership, and accounting conservatism. Journal of Business Ethics , 127(2), 351-370.). |
Administrative, 1 |
Financial, 2 was assigned. |
Legal, 3 were assigned. |
Marketing, it was attributed 4. |
Information Technology, 5. |
Other areas were assigned 6. |