Boardroom Gender Diversity and Intellectual Capital Efficiency: Evidence from China

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aut.relation.endpage00
aut.relation.journalPacific Accounting Reviewen_NZ
aut.relation.startpage00
aut.researcherNadeem, Muhammad
dc.contributor.authorNadeem, Men_NZ
dc.contributor.authorDe Silva, T-Aen_NZ
dc.contributor.authorGan, Cen_NZ
dc.contributor.authorZaman, Ren_NZ
dc.contributor.editorNguyen, NNHen_NZ
dc.date.accessioned2017-11-15T02:41:41Z
dc.date.available2017-11-15T02:41:41Z
dc.date.copyright2017-10-19en_NZ
dc.date.issued2017-10-19en_NZ
dc.description.abstractPurpose This study investigates the relationship between boardroom gender diversity and intellectual capital (IC) efficiency in China – while the previous literature focuses only on traditional accounting based performance measures such as ROA or Tobin’s Q. Design/methodology/approach A well-developed Arrelano-Bond generalized method of moment (GMM) is applied to account for endogeneity – mainly because of simultaneity and unobserved heterogeneity. Moreover, this study uses an adjusted-VAIC model to measure the IC efficiency of 906 Chinese listed firms for 2010-2014. Findings The empirical analysis shows a significant relationship between gender diversity and IC efficiency, in static OLS estimation, but this disappears when endogeneity is accounted for using dynamic GMM. This insignificant relationship remains consistent, even when two alternative proxies of gender diversity i.e. the Blau index and the women dummy, are used. Practical implications This study provides some useful insights into the traditional Chinese corporate structure where females cannot utilize their powers to bring corporate changes in firms. Our findings show that gender-related stereotypical attitudes continue to exist in China. The regulators, therefore, should look into strengthening gender related regulations – which are currently non-existent in China. Originality/value This is the first study of its kind to investigate the relationship between gender diversity and IC efficiency in China using the A-VAIC model and GMM to mitigate endogeneity.
dc.identifier.citationPacific Accounting Review, https://doi.org/10.1108/PAR-08-2016-0080
dc.identifier.doi10.1108/PAR-08-2016-0080en_NZ
dc.identifier.issn0114-0582en_NZ
dc.identifier.urihttps://hdl.handle.net/10292/10982
dc.publisherEmerald
dc.relation.urihttp://www.emeraldinsight.com/doi/abs/10.1108/PAR-08-2016-0080
dc.rightsCopyright © Emerald Group Publishing Limited, 2017. Authors retain the right to place his/her pre-publication version of the work on a personal website or institutional repository for non commercial purposes. The definitive version was published in (see Citation). The original publication is available at www.emeraldinsight.com (see Publisher’s Version).
dc.rights.accessrightsOpenAccessen_NZ
dc.subjectGender diversity; Intellectual capital; System GMM; China
dc.titleBoardroom Gender Diversity and Intellectual Capital Efficiency: Evidence from Chinaen_NZ
dc.typeJournal Article
pubs.elements-id317345
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Faculty of Business, Economics and Law
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/Accounting
pubs.organisational-data/AUT/PBRF
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Accounting Department PBRF 2018
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Faculty Review Team PBRF 2018
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