Informace o publikaci

A Relationship between Gender and Age Diversity among Board Members and Firm Performance

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JANOŠOVÁ Lenka MIKUŠ Petr

Rok publikování 2018
Druh Článek ve sborníku
Konference 15th International Scientific Conference on European Financial Systems 2018
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
Obor Řízení, správa a administrativa
Klíčová slova Age diversity; Gender diversity; Key Performance Indicators (KPI); ROA; ROS
Popis This paper provides an evidence that age diversity in managing and supervisory boards among Czech joint-stock companies has impact on firm´s performance indicators. Age diversity is becoming widely discussed topic due to population ageing, which is reflected in corporate governance area as well. Age diversity can influence decision-making process, risk attitude or structure of assets, that´s why it has impact on overall profitability of businesses. The main goal of our paper is to test possible relationship between age composition of supervisory and executive board members in Czech stock companies and firm performance. The initial sample included 364 companies with Czech domicile operating in manufacturing industry, especially in IT industry. Randomly chosen sample is composed of 70 Czech companies from IT industry. For this sample we gained basic data describing the number of board members, their age, gender as well as current key performance indicators published financial statements (ROA, ROS, liquidity, indebtedness). We use these indicators to assess the relation between age diversity and profitability through basic statistic and mathematic methods.
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