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Women Directors And Disclosure Of Intellectual Capital Information

Author

Listed:
  • Tejedo-Romero, Francisca

    (Universidad de Castilla-La Mancha (España))

  • Lima Rodrigues, Lúcia

    (University of Minho (Portugal))

  • Craig, Russell

    (Portsmouth Business School (United Kingdom) / Victoria University (Australia))

Abstract

This paper uses a resource-based perspective and balanced panel data analysis to explore whether the representation of women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information concerning intellectual capital [IC]. We find that gender diversity is a complementary corporate governance mechanism that has a significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving to prompt stronger monitoring and oversight behaviour. Our findings should encourage support for policies that will increase current levels of representation of women on corporate boards and influence the setting of corporate governance requirements relating to disclosure by capital market regulators. / 0

Suggested Citation

  • Tejedo-Romero, Francisca & Lima Rodrigues, Lúcia & Craig, Russell, 2017. "Women Directors And Disclosure Of Intellectual Capital Information," European Research on Management and Business Economics (ERMBE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 23(3), pages 123-131.
    • Handle: RePEc:idi:jermbe:v:23:y:2017:i:3:p:123-131
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    File URL: http://www.elsevier.es/en-revista-european-research-on-management-business-489-avance-resumen-women-directors-disclosure-intellectual-capital-S244488341730027X
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    Citations

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    Cited by:

    1. María‐Florencia Amorelli & Isabel‐María García‐Sánchez, 2020. "Critical mass of female directors, human capital, and stakeholder engagement by corporate social reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 204-221, January.
    2. Hafiz Mustansar Javaid & Qurat Ul Ain & Rita D’Ecclesia, 2023. "Female directors in the boardroom and intellectual capital performance: Does the “critical mass” matter?," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-24, December.
    3. Kalyani Mulchandani & Ketan Mulchandani & Sahil Singh Jasrotia, 2021. "Does gender diversity on firm’s board affect dividend payouts? Evidence from India," Future Business Journal, Springer, vol. 7(1), pages 1-11, December.
    4. Jerry Oziegbe, David & Ofe, Inua, 2020. "Audit Committee Attributes And Intellectual Capital Disclosure Of Listed Banks In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(1), pages 90-106, March.
    5. Hidaya Lawati & Khaled Hussainey & Roza Sagitova, 2021. "Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 557-594, August.
    6. Filippo Vitolla & Nicola Raimo & Arcangelo Marrone & Michele Rubino, 2020. "The role of board of directors in intellectual capital disclosure after the advent of integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2188-2200, September.

    More about this item

    Keywords

    Women; Directors; Intellectual capital; Disclosure; 0;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital
    • G39 - Financial Economics - - Corporate Finance and Governance - - - Other

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