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Does board gender enhance Palestinian firm performance? The moderating role of corporate social responsibility

Mohammed W.A. Saleh (Department of Accounting Information System, Palestine Technical University, Tulkarm, Palestinian Authority, and Department of Accounting, Arab American University, Ramallah, Palestine)
Mohammad A.A. Zaid (Department of Accounting, Dongbei University of Finance and Economics, Dalian, China)
Rabee Shurafa (Accounting Information System, Palestine Technical University, Tulkarm, Palestinian Authority)
Zaharaddeen Salisu Maigoshi (Department of Accounting, Bayero University, Kano, Nigeria)
Marwan Mansour (Department of Accounting, Universiti Malaysia Terengganu, Kuala Terengganu, Malaysia)
Ahmed Zaid (Industrial Management, Palestine Technical University, Tulkarm, Palestinian Authority)

Corporate Governance

ISSN: 1472-0701

Article publication date: 18 January 2021

Issue publication date: 26 May 2021




This study aims to examine how the salient board gender diversity among board directors affects firm performance both directly and indirectly, through the role of corporate social responsibility (CSR) in listed firms on the Palestine Stock Exchange over the period 2010–2017.


Based on panel data of 384 observations from all firms listed on the Palestine Security Exchange during the period from 2010 to 2017, this study uses panel data regression to examine the effect of the predictors on firm performance. In addition, to mitigate the endogeneity issue, the analysis was repeated by using one-step generalized method of moments.


The results show that board gender diversity has a positive and insignificant influence on firm performance. However, under the moderating effect of CSR, the finding turns from positive insignificant to positive significant.


The study is timely given that gender diversity plays pivotal roles in determining the performance in terms of monitoring and controlling and further willing to engage in social responsibility. The prior research in Palestine has never investigated the effect of board gender diversity. As such, Palestine has not established a legal quota of minimum female representation on boards, and because of it, the country has weak women’s representation among firms. It, therefore, becomes a necessity to examine the influence of board gender diversity on the financial performance of listed firms in Palestine. Besides, the mixed result in previous literature on the board gender diversity and firm performance indicates that there is an indirect effect that needs alternative explanations.



Declaration of competing interest: The authors declare that they have no conflict of interest.The authors would like to thank Palestine Technical University, Khadoori for its supports.


Saleh, M.W.A., Zaid, M.A.A., Shurafa, R., Maigoshi, Z.S., Mansour, M. and Zaid, A. (2021), "Does board gender enhance Palestinian firm performance? The moderating role of corporate social responsibility", Corporate Governance, Vol. 21 No. 4, pp. 685-701.



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