Subject Areas :

سحر  سپاسی ¹ (استادیار حسابداری دانشگاه تربیت مدرس)
لیلا  عبدلی ² (کارشناسی ارشد حسابداری دانشگاه تربیت مدرس)

Received: 2015-12-12 Accepted : 2016-02-12 Published : 2016-02-29

Keywords:

References:

فهرست منابع

1)    انواری رستمی علی اصغر، وحید احمدیان و سید اصغر میرزاده، (1392)، "سرمایه فکری، ثروت سهامداران و عملکرد مالی شرکت های بورس اوراق بهادار تهران"، فصلنامه پژوهش‌های حسابداری مالی و حسابرسی، شماره 20، صص 83 – 116.

2)     حسن پور داود و  حمیدرضا یزدانی ،(1393) ، "بررسی ارتباط بین ارزش افزوده سرمایه فکری و عملکرد مالی، اقتصادی و بازار سهام شرکت های پذیرفته شده در بورس اوراق بهادار ایران"، فصلنامه بررسی های حسابداری و حسابرسی ، سال نوزدهم، شماره 70، صص 15 – 32.

3)    رسولی، رضا، مجید ضماهنی و سعید شهرآئینی، (1393)، "بررسی تأثیر مدیریت استراتژیک منابع انسانی بر عملکرد مالی شرکتها در بازار بورس تهران"، فصلنامه تحقیقات بازاریابی نوین، شماره 13، صص 119- 144.

4)    رضایی، فرزین و خدیجه ترک‌زاده ،(1391)، "تأثیر ترکیب هیئت مدیره بر رفتار تقسیم سود با تأکید بر اثر تعاملی متغیرها و نوع صنعت به روش‌های PLS و GLS"، فصلنامه پژوهش‌های حسابداری مالی و حسابرسی، شماره 15، صفحات 165 – 185 .

5)    دستگیر، محسن، مهدی عرب صالحی ، راضیه امین جعفری و حسنعلی اخلاقی ،(1393)، "تأثیر سرمایه فکری بر عملکرد مالی شرکت"، فصلنامه پژوهش‌های حسابداری مالی و حسابرسی، شماره 21، صص 36 – 1 .

6)     یحیی زاده فر محمود ،  حسنعلی آقاجانی و  فاطمه یحیی تبار  ،(1393) ، "بررسی رابطه بین سرمایه فکری و عملکرد مالی شرکت های پذیرفته شده در بورس اوراق بهادار تهران"،  نشریه تحقیقات مالی ، سال شانزدهم، شماره 37، صص 181 – 199.

7)     Adams, R., & Ferreira, D. ,(2009),"Women in The Boardroom and Their Impact on Governance and Performance. Journal of Financial Economics, 94(2), 291–309.

8)     Bear, S., Rahman, N., & Post, C. ,(2010)," The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation. Journal of Business Ethics, 97(2),PP.207–221.

9)       Bearle, A., & Means, G. ,(1932)," The Modern Corporation and Private Property. New York: Macmillan.

10)    Bilimoria, D. ,(2000),"Building The Business Case for Women Corporate Directors. In R. J. Burke & M. C. Mattis (Eds.), "Women on Corporate Boards of Directors: International Challenges and Opportunities. Dordrecht: Kluwer Academic Publishers.

11)    Bilimoria, D., & Wheeler, J. ,(2000), "Women Corporate Directors: Current Research and Future Directions. In R. Burke & M. Mattis (Eds.)", Women in Management: Current Research Issues (Vol. II,PP. 138–163). Dordrecht: Kluwer.

12)    Bohren, O., & Strom, R. ,(2010), "Governance and Politics: Regulating Independence and Diversity in the Board Room", Journal of Business Finance & Accounting, 37(9–10),PP. 1281–1308.

13)    Burke, R. ,(2000), "Company Size, Board Size and The Number of Women Directors. In R. J. Burke & M. C. Mattis (Eds.)", Women on Corporate Boards of Directors: International Challenges and Opportunities. Dordrecht: Kluwer Academic Publishers.

14)    Burud, S. & Tumolo, M. ,(2004), "Leveraging The New Human Capital: Adaptive Strategies", Results Achieved, and Stories of Transformation. PaloAlto, CA: Davies-Black Publishing.

15)    Campbell, K., & Mı´nguez-Vera, A. ,(2008),"Gender Diversity in The Boardroom and Firm Financial Performance", Journal of Business Ethics, 83(3),PP. 435–451.

16)    Carter, D., D’Souza, F., Simkins, B., & Simpson, W. ,(2010), "The gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance", Corporate Governance: An International Review, 18(5),PP. 396–414.

17)    Carter, D., Simkins, B., & Simpson, W. ,(2003), "Corporate governance, board diversity and firm value", Financial Review, 38(1),PP.33–53.

18)    Clarke, C. ,(2005), "The XX Factor in The Boardroom: Why Women Make Better Directors", Washington, D.C.: National Association of Corporate Directors, Directors Monthly.

19)    Demsetz, H., & Villalonga, B. ,(2001), "Ownership Structure and Corporate Performance", Journal of Corporate Finance, 7,PP.209–233.

20)    Ellis, K., & Keys, P. ,(2003), "Stock Returns and The Promotion of Workforce Diversity", Working Paper, University of Delaware.

21)    Erhardt, N., Werbel, J., & Shrader, C. ,(2003), "Board of Director Diversity and Firm Financial Performance. Corporate Governance: An International Review, 11(2), PP.102–111.

22)    European Commission. ,(2012), "Women in Economic Decision-Making in The EU: Progress Report", Brussels: European Commission.

23)    Gillan, S. ,(2006), "Recent Developments in Corporate Governance: An Overview", Journal of Corporate Finance, 12, PP.381–402.

24)    Greene, T., & Jame, R. ,(2013), "Company Name Fluency, Investor Recognition, and Firm Value", Journal of Financial Economics,109(3), PP./813–834.

25)    Hafsi, T., & Turgut, G., (2013), "Boardroom Diversity and Its Effect on Social Performance: Conceptualization and Empirical Evidence," Journal of Business Ethics, 112(3),PP. 463–479.

26)    Hillman, A., Cannella, A, Jr, & Paetzhold, R. ,(2000),"The Resource Dependence Role of Corporate Directors: Strategic Adaption of Board Composition in Response to Environmental Change", Journal of Management Studies, 37, 235–255.

27)    Hillman, A., & Dalziel, T. ,(2003)," Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives",Academy of Management Review, 28(3),PP. 383–396.

28)    Huse, M., Nielsen, S., & Hagen, I. ,(2009),"Women and Employee Elected Board Members, and Their Contributions to Board Control Tasks", Journal of Business Ethics, 89(4),PP. 581–597.

29)    Huse, M., & Solberg, A. ,(2006)," Gender-Related Boardroom Dynamics: How Scandinavian Women Make and Can Make Contributions on Corporate Boards",Women in Management Review, 21(2),PP.113–130.

30)    Jensen, M., & Meckling, W. ,(1976), "Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure",Journal of Financial Economics, 3(4),PP. 305–360.

31)    Lang, M., Lins, K., & Miller, D., (2003), "ADRs, Analysts, and Accuracy: Does Cross Listing in The United States Improve a Firm’s Information Environment and Increase Market Value? ", Journal of Accounting Research, 41(2),PP. 317–345.

32)    Leslie A. Weatherly,(2003), "Human Capital— The Elusive Asset Measuring and Managing Human Capital: A Strategic Imperative.

33)    Mattis, M. ,(2000),"Women Corporate Directors in The United States. In R. J. Burke & M. C. Mattis (Eds.)", Women on Corporate Boards of Directors: International Challenges and Opportunities. Dordrecht: Kluwer Academic Publishers.

34)    McCabe, A., Ingram, R., & Dato-on, M. ,(2006),"The Business of Ethics and Gender", Journal of Business Ethics, 64(2),PP. 101–116.

35)    Moscovici, S., & Faucheux, C. ,(1972),"Social Influence, Conformity Bias and The Study of Active Minorities. In L. Berkowitz (Ed.)",Advances in Experimental Social Psychology, New York: Academic Press,

36)    Vol. 6 (PP.149–202)                                                                      

37)    Nemeth, C. ,(1986),"Differential Contributions of Majority and Minority Influence, Psychological Review, 93, PP.23–32.

38)    Peterson, C., Philpot, J., & O’Shaughnessy, K. ,(2007),"African-American Diversity in The Boardrooms of The US Fortune 500:Director Presence", Expertise and Committee Membership, Corporate Governance: An International Review, 15(4),PP.558–575.

39)    Pfeffer, J., & Salancik, G.,(1978)," The External Control of Organizations: A Resource-Dependence Perspective. New York: Harper &Row.

40)    Rosener, J. ,(1990), "Ways Women Lead", Harvard Business Review,68(6),PP. 119–125.

41)    Shrader, C., Blackburn, V., & Iles, P. ,(1997), "Women in Management and Firm Financial Performance: An Exploratory Study," Journal of Managerial Issues, 9(3), PP. 355–372.

42)    Singh, V., Vinnicombe, S., & Johnson, P. ,(2001)," Women Directors on Top UK Boards", Corporate Governance: An International Review, 9, PP. 206–216.

43)    Smith, N., Smith, V., & Verner, M. ,(2006), "Do Women in Top Management Affect Firm Performance? A Panel Study of 2300 Danish Firms," International Journal of Productivity and Performance Management, 55(7), PP. 569–593.

44)    Tanford, S., & Penrod, S. ,(1984),"Social Influence Model: A Formal Integration of Research on Majority and Minority Influence Processes," Psychological Bulletin, 95, PP.189–225.

45)    Terjesen, S., Sealy, R., & Singh, V. ,(2009), "Women Directors on Corporate Boards: A Review and Research Agenda", Corporate Governance: An International Review, 17(3),PP. 320–337.

46)    Tsui, A., Egan, T., & O’Reilly, C. ,(1992),"Being Different: Relational Demography and Organizational Attachment," Administrative Science Quarterly, 37,PP. 549–579.

47)    van der Walt, N., & Ingley, C. ,(2003), "Board Dynamics and The Influence of Professional Background, Gender and Ethnic Diversity of Directors," Corporate Governance: An International Review, 11(3),PP. 218–234.

48)    Westphal, J., & Milton, L. ,(2000), "How Experience and Network Ties Affect The Influence of Demographic Minorities on Corporate Boards," Administrative Science Quarterly, 45(2),PP. 366–398.

49)    Williams, R. ,(2003),"Women on Corporate Boards of Directors and Their Influence on Corporate Philanthropy," Journal of Business Ethics, 42(1),PP. 1–10.

50)    Williams, K., & O’Reilly, C. ,(1998),"Forty Years of Diversity Research: A review. In B. M. Staw & L. L. Cummings (Eds.)", Research in Organizational Behavior ,Greenwich, CT: JAI Press, PP. 77–140.

51)    Zahra, S., & Stanton, W. ,(1988), The Implications of Board of Directors’ Composition for Corporate Strategy and Performance," International Journal of Management, 5, PP. 229–236.

52)    Zellner, A., & Henri, T. ,(1962), "Three-Stage Least Squares: Simultaneous Estimation of Simultaneous Equations. Conometrica, 30(1),PP. 54–78