Abstract:
The main objective of this paper is to identify the moderating impact of the
board gender diversity on the relationship between selected key board
attributes and financial performance listed companies in the manufacturing
sector companies in Sri Lanka. The sample of this study consists of 31 listed
companies for the period 2012 to 2016 and secondary data was secured from
their respective annual reports. The panel regression results indicate that
board diversity has a significant moderating impact on the relationship
between the board gender diversity on the relationship between selected key
board attributes and financial performance. This key finding is expected to
have significant policy implications.