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December 22, 2014

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The Portrayal of Women in Canadian Corporate Annual reports


Merridee Bujaki and Bruce J. McConomy

published: 2010 | Research publication | Refereed Journals - Accounting

Abstract:
We assess the inclusion of women in Canadian corporate annual report (CAR) photographs and on boards of directors at TSX100 fi rms and evaluate whether either is related to fi nancial performance. We fi nd that women are underrepresented in CAR photographs and on boards. In CAR photographs women are frequently portrayed as outsiders or less powerful organizational members than men. Higher return on equity (ROE) was found at companies that more frequently depicted women in their CAR photographs. However, no association was observed between the inclusion of women on the board and the ROE of the fi rm. The applied and theoretical implications of these results are discussed.

Copyright 2010 ASAC. Published by John Wiley & Sons, Ltd.

Canadian Journal of Administrative Sciences, Volume 27, Issue 3, 2010, pp. 210223.

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revised Sep 21/10

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