Gender Diversity and Cash Holdings in Indonesia Non-Financial Firms

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Investigates gender diversity's effect on cash holdings in Indonesian non-financial firms, showing varying impacts by board type.

Cash holdings are negatively impacted by the diversity of the board of commissioners, and positively by the board of directors.
The analysis was based on 1,305 observations from non-financial firms listed between 2015 and 2019.
Data analysis involved multiple regression to assess the relationship between board diversity and cash holdings ratios to assets. The ratios calculated include cash holdings relative to net and total assets.

Dwijayanti et al. (2024) studied this question.

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