Original Research Article | OPEN ACCESS
Board Gender Diversity and Managerial Efficiency

Donald Imuetinyan1 Raphael Ajirioghene Dibie2

1Department of Accounting, Faculty of Management Sciences, University of Benin, Benin City, Nigeria; 2Bursary Department, Delta State University of Science and Technology, Ozoro debieraph@yahoo.com.

For correspondence:-  Donald Imuetinyan   Email: dimuetinyan@yahoo.com

Received: February 2, 2021        Accepted: March 18, 2021        Published: March 31, 2021

Citation: Imuetinyan D.Dibie RA. Board Gender Diversity and Managerial Efficiency. Account Tax Rev 2021; 5(1):15-29 doi:

© 2021 The authors.
This is an Open Access article that uses a funding model which does not charge readers or their institutions for access and distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0) and the Budapest Open Access Initiative (http://www.budapestopenaccessinitiative.org/read), which permit unrestricted use, distribution, and reproduction in any medium, provided the original work is properly credited..


This study examines the nexus between board gender diversity and managerial efficiency of quoted deposit banks. Managerial efficiency was used as dependent variable while board gender diversity was used as independent variable. A census of the 13 banks quoted on the Nigerian Stock Exchange was used for six years spanning 2014 to 2019. The study employed a cross-sectional research design. The secondary sources of data were collected from annual reports of the firms. A panel regression analysis was used in analyzing the data, the results revealed that board gender diversity have a positive and insignificant effect on managerial efficiency. This study recommendsthat banks should increase the number of female directors in the board.

Keywords: corporate governance, corporate governance codes, corporate performance,gender diversity, managerial efficiency.

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