Brahma, Sanjukta, Gavriilidis, Konstantinos, Kallinterakis, Vasileios, Verousis, Thanos, Zhang, Mengyu (2023) LGBTQ and Finance. International Review of Financial Analysis, 86 . Article Number 102547. ISSN 1057-5219. (doi:10.1016/j.irfa.2023.102547) (KAR id:99729)
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| Official URL: https://doi.org/10.1016/j.irfa.2023.102547 |
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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.
| Item Type: | Article |
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| DOI/Identification number: | 10.1016/j.irfa.2023.102547 |
| Uncontrolled keywords: | LGBTQ policies; finance; firm performance; corporate governance; workplace diversity |
| Subjects: | H Social Sciences |
| Divisions: | Divisions > Kent Business School - Division > Department of Accounting and Finance |
| Funders: | University of Kent (https://ror.org/00xkeyj56) |
| Depositing User: | Mengyu Zhang |
| Date Deposited: | 27 Jan 2023 09:18 UTC |
| Last Modified: | 05 Nov 2024 13:05 UTC |
| Resource URI: | https://kar.kent.ac.uk/id/eprint/99729 (The current URI for this page, for reference purposes) |
University of Kent Author Information
Zhang, Mengyu.
| Creator's ORCID: |
 https://orcid.org/0000-0002-9699-1421
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