The Influence of Gender Diversity on Corporate Performance
Abstract
This 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 Info
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Article 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)
Pages: 53-88
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Related research
Keywords: 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
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Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- 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.
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