Date of Publication

8-11-2023

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting | Economic Policy | Finance | Health Economics | Health Policy

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Advisor

Joy S. Rabo

Defense Panel Chair

Michelle A. Ang

Defense Panel Member

Dianne Margareth T. Tang-See
Maritess B. Antonio

Abstract/Summary

The COVID-19 pandemic has disrupted the operations of businesses and resulted in plunging stock prices. This challenged the idea that good quality financial reports pay off in times of crisis through increased investor confidence and higher stock returns. While previous studies have looked into the moderating effects of board gender diversity on the relationship between financial reporting transparency and stock returns, minimal research has been done to look into the relationship in the context of the pandemic and of publicly-listed firms in the Philippines. Using the difference-in-differences methodology, the researchers examined the moderating role of board gender diversity during the COVID-19 pandemic for publicly-listed firms in the Philippines. The results did not provide any empirical evidence to conclude that board gender diversity moderates the relationship between financial reporting transparency and stock returns during the pandemic.

Abstract Format

html

Language

English

Keywords

Financial Statements—Philippines; Stocks—Philippines; Diversity in the workplace

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Embargo Period

8-10-2023

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