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Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: LGBTQ and finance
Author(s): Brahma, Sanjukta
Gavriilidis, Konstantinos
Kallinterakis, Vasileios
Verousis, Thanos
Zhang, Mengyu
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Keywords: LGBTQ policies
Firm performance
Corporate governance
Workplace diversity
Issue Date: Mar-2023
Date Deposited: 28-Feb-2023
Citation: Brahma S, Gavriilidis K, Kallinterakis V, Verousis T & Zhang M (2023) LGBTQ and finance. <i>International Review of Financial Analysis</i>, 86, Art. No.: 102547.
Abstract: Recent changes in workplace and corporate board diversity policies and a series of court rulings have signalled a fundamental change in the treatment of lesbian, gay, bisexual, transgender and queer (henceforth LGBTQ) people in the corporate world. In this paper, we survey the burgeoning literature on the role of sexual orientation in finance. Studies show that there is a positive relationship between the adoption of LGBTQ-friendly policies and firm performance. We identify the factors that influence a firm's decision to adopt LGBTQ-friendly policies. We also provide evidence that sexual preferences play an important role in leadership styles in the household. Overall, our review suggests that LGBTQ research allows novel insights regarding how LGBTQ policies create value for the firm, insights that help us identify several directions for future research.
DOI Link: 10.1016/j.irfa.2023.102547
Rights: This is an open access article distributed under the terms of the Creative Commons CC-BY license, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. You are not required to obtain permission to reuse this article.
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