416984

The Effect of Board Gender Diversity on The Timeliness of Financial Reports: Empirical Study on Listed Companies in EGX70

Article

Last updated: 29 Mar 2025

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Tags

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Abstract

Based on the idea that diversity enriches the discussions and knowledge throughout the boardrooms, this study aimed to examine the effect of the presence of women on boards on one of the main items for the financial reporting quality, which is the timeliness, and whether the corporate governance and conservatism mediate this relation or not. The study used a sample of companies that are listed in EGX70 during the period (2020 -2023). The results revealed that board gender diversity has a significant negative effect on the financial statement timeliness. This means boards that have higher presentations for women tend to produce their financial reports in a shorter period. However, governance and accounting conservatism were found to have no significant impact on the proposed relationship. This study contributes to previous literature on the effect of having variety in boardrooms on the timeliness of financial statements in emerging economies. moreover, it extends the literature and gives evidence on determinants of timeliness. Henceforth, it offers valuable understandings for companies, investors, Market regulators, and policymakers

DOI

10.21608/abj.2025.416984

Keywords

Gender diversity, Corporate Governance, Conservatism, timeliness, Financial reporting quality, EGX70

Authors

First Name

aMohamed Fawzy Mohamed

Last Name

Elsayed

MiddleName

-

Affiliation

Lecturer in Accounting Department، Faculty of Business،Alexandria University، Egypt Assistant Professor in Accounting Department , College of Business Imam Muhammad ibn Saud Islamic University (IMSIU)

Email

mohamed.f.mohamed@alexu.edu.eg

City

-

Orcid

0009-0008-2929-9794

First Name

b Noha said Mohamed

Last Name

Gabr

MiddleName

-

Affiliation

lecturer Accounting، faculty of financial ، administrative sciences، pharos university in Alexandria، egypt

Email

noha.gabr@pua.edu.eg

City

Alexandria

Orcid

-

Volume

12

Article Issue

1

Related Issue

52466

Issue Date

2025-03-01

Receive Date

2025-01-12

Publish Date

2025-03-01

Page Start

1

Page End

29

Print ISSN

2682-3446

Online ISSN

2682-4817

Link

https://abj.journals.ekb.eg/article_416984.html

Detail API

http://journals.ekb.eg?_action=service&article_code=416984

Order

416,984

Publication Type

Journal

Publication Title

مجلة البحوث المحاسبية

Publication Link

https://abj.journals.ekb.eg/

MainTitle

The Effect of Board Gender Diversity on The Timeliness of Financial Reports: Empirical Study on Listed Companies in EGX70

Details

Type

Article

Created At

29 Mar 2025