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VOL. 12, ISSUE 6 (2025)
Timely decisions in uncertain times: the role of women on boards and executives in recognizing bank llps in southeast asia during COVID-19
Authors
Aulizza Abdul Fanni
Abstract
Women remain relatively underrepresented in
high-level positions within the banking sector. This disparity raises important
questions about how gender diversity at the top may influence key aspects of
corporate governance and financial transparency. Leveraging the COVID-19
pandemic as a natural stress-testing environment, this study investigates
whether the presence of women CFOs and women on boards of commissioners affects
the timeliness of loan loss provisions (LLPs) recognition in banks. Based on a
sample of 51 listed banks across eight Southeast Asian countries in 2020, the
results show that female CFOs are positively associated with more timely LLP
recognition, reflecting greater risk sensitivity and ethical financial
reporting. Furthermore, When women are present on
the board of commissioners, it generally leads to a stronger connection, suggesting a
complementary role in enhancing oversight quality. These findings contribute to
the understanding of how gender-inclusive leadership can foster more transparent
and resilient banking practices, especially in times of systemic uncertainty.
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Pages:20-25
How to cite this article:
Aulizza Abdul Fanni "Timely decisions in uncertain times: the role of women on boards and executives in recognizing bank llps in southeast asia during COVID-19". International Journal of Multidisciplinary Research and Development, Vol 12, Issue 6, 2025, Pages 20-25
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