Original Research Article | OPEN ACCESS

Board Gender Diversity and Managerial Efficiency

For correspondence:-    

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

Citation: Board Gender Diversity and Managerial Efficiency. Account Tax Rev 2006; 5(1):15-29 doi:

© 2006 The authors.
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Abstract

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.