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1 INTRODUCTION Although there is a general consensus in the accounting and finance literature that product market competition affects agency problems, research thus far has documented mixed evidence on the direction of this impact. Product market competition can serve as a strong governance mechanism that reduces agency costs by exerting a disciplinary effect and mitigating managerial slack; however, it can also have undesired consequences.
2.2 Do firms with female board members experience less workplace sexual harassment? Corporations can improve ethical behavior through effective corporate governance, including board composition. Indeed, increasing board gender diversity associates with improvements in ethical behavior (Abebe & Dadanlar, 2021; Arnaboldi et al., 2021; Briano-Turrent, 2022; Cumming et al., 2015). More specifically, García-Sánchez et al.
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