The effect of gender diversity on the board of directors on the profitability of pharmaceutical companies listed on the Tehran Stock Exchange
Given that board members are male-dominated in most companies listed on the Tehran Stock Exchange, the present study seeks to determine whether companies with gender diversity (women's presence) on their board have a positive financial performance. The present study is one of the experimental accounting researches and in terms of purpose, considering that this research is in search of achieving a practical goal, so in this regard, it is practical and descriptive research method. The research hypotheses were tested by multivariate regression analysis and combined data approach among pharmaceutical companies listed on the Tehran Stock Exchange, which after applying restrictions to 22 companies in the period 1391 to 1397, were tested by Ivyoz software. The findings show that there is no significant relationship between gender diversity and corporate profitability (financial performance). In other words, the existence of a significant relationship between the presence of women in the board of directors and the performance of companies listed on the Tehran Stock Exchange was not confirmed.
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