The Influence of Gender Diversity on Corporate Performance
AbstractThis work focuses on the effect of gender diversity on corporate performance. The current work, an extension of previous studies, focuses on the presence and effect of female stockholders, directors and top managers by analysing their impact on various accounting ratios, market value and technical efficiency. With a view to testing these hypotheses, we selected Spanish corporations that were listed on the Madrid Stock Exchange over the period 2004-2006 as an objective population. Corporate governance information on these companies is available from the CNMV database. Our findings show that companies with higher levels of gender diversity do not obviously outperform other companies with lower levels, in terms of several market and accounting measures. Therefore, gender diversity may not influence corporate performance.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by ASEPUC (Asociación Española de Profesores Universitarios de Contabilidad) in its journal Revista de Contabilidad - Spanish Accounting Review.
Volume (Year): 13 (2010)
Issue (Month): 1 (january-june)
Corporate governance; gender diversity; corporate performance; panel data;
Find related papers by JEL classification:
- M13 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - New Firms; Startups
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- David Naranjo Gil & Concepcin lvarez-Dardet Espejo & Amalia Carrasco Gallego, 2010. "The Relationship Between Diversity, Gender and Accounting," Revista de Contabilidad - Spanish Accounting Review, ASEPUC (Asociación Española de Profesores Universitarios de Contabilidad), vol. 13(1), pages 9-16, january-j.
- Jose-Manuel Prado-Lorenzo & Isabel-Maria Garcia-Sanchez, 2010. "The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases," Journal of Business Ethics, Springer, vol. 97(3), pages 391-424, December.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Fernando Polo-Garrido).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.