Archive:: International Journal of Accounting, Finance and Risk Management:: Science Publishing Group

Volume 9, Issue 3, September 2024

Research Article
Capitalizing on Diversity: The Impact of Board Gender Diversity on the Value of Excess Cash

Ibtissem Jilani^*

Issue: Volume 9, Issue 3, September 2024

Pages: 69-78

Received: 25 June 2024

Accepted: 29 July 2024

Published: 27 August 2024

DOI: 10.11648/j.ijafrm.20240903.11

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Abstract: This paper provides novel and comprehensive evidence regarding the impact of board gender diversity on the valuation of excess cash in companies. By analyzing a robust dataset of publicly listed firms in France from 2005 to 2017, the study finds that companies with a higher representation of women on their boards tend to significantly increase the ... Show More

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Research Article
Social and Relationship Capital Disclosure, Business Model and Firm Value: A Comparative Study of Listed Companies in Kenya and South Africa

Samwel Ndaita Bangara^*, Joshua Wafula Chesoli, Christopher Ngacho, Andrew Nyangau

Issue: Volume 9, Issue 3, September 2024

Pages: 79-103

Received: 29 July 2024

Accepted: 21 August 2024

Published: 6 September 2024

DOI: 10.11648/j.ijafrm.20240903.12

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Abstract: The increased volatility and decline in firm value has been observed for companies listed in the Nairobi Securities exchange, Kenya as evidenced by substantial variations between market-to-book values. Company disclosures in integrated reports have long been linked with firm value. However, integration of non-financial information disclosures with ... Show More

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