Work

Women directors and disclosure of intellectual capital information

Year: 2017

Type: article

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.

Source: European Research on Management and Business Economics

DOI: 10.1016/j.iedeen.2017.06.003

Authors: Francisca Tejedo-Romero, Lúcia Lima Rodrigues, Russell Craig

Institutions: University of Castilla-La Mancha, University of Minho, University of Portsmouth, Victoria University

Language: English

Topic: Intellectual Capital and Performance Analysis

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Gender equality, Reduced inequalities, Peace, justice, and strong institutions

Open Access status: gold

Estimated APC paid: $1,350