Search results for "J16"
showing 8 items of 8 documents
The monitoring role of female directors over accounting quality
2017
Recent research in accounting suggests female directors exert more stringent monitoring over the financial reporting process than their male counterparts. However, an emerging literature in finance and economics provides mixed findings and questions whether females in leadership roles significantly differ from their male counterparts. Building on this literature, we re-examine the link between the presence of female directors, gender biases, and financial statements quality. Using a large sample of UK firms we find that a larger percentage of women among independent directors is significantly associated with lower earnings management practices. However, we show that this relation disappears…
La mujer en los consejos de administración: evidencia para el mercado bursátil español
2019
Antecedentes: durante decadas se ha luchado por la incorporacion de la mujer al mercado laboral, lo que promueve la igualdad de genero. Sin embargo, una mayor presencia de la mujer en el mercado laboral no indica una plena igualdad, pues es evidente la existencia del conocido techo de cristal y de una brecha salarial. El articulo proporciona evidencia de estas dos caracteristicas en los consejos de administracion de las empresas del mercado continuo espanol. Metodologia: se estima un modelo de regresion multiple con observaciones por consejero, empresa y ano, controlando efectos fijos temporales de la empresa y del sector. En el estudio consideramos especificamente la presencia de diversida…
Adam Smith and the family
2008
This paper examines Adam Smith’s vision of family life and the role of the family in society as it stems from the Theory of Moral Sentiments. We first discuss textual evidences of Smith’s vision of gender differences and of the relationships between the sexes. Then we turn to TMS’s analysis of marriage and family life, exploring the importance of sentiments in strengthening family bonds and in fostering individuals’ moral education. Then we enlarge our perspective, considering Smith’s view on the role of the family within society, especially as market and non market relationships are concerned. Finally, we focus on Smith’s vision of the possible threats which life in Commercial societies ma…
Desigualdades de género en el trabajo. La brecha de género en el empleo y la distribución de las tareas de cuidado
2004
This paper focuses on the factors contributing to gender inequality in the distribution of paid work and unpaid work in homes. The European Union Household Panel for Spain is used to empirically test the relative impact of such factors and their contribution to gender inequality. Three indicators are considered: intra-household inequality in employment status, the gender gap in paid employment and the ratio between unpaid care activities and time spent in paid employment. Personal characteristics of the female partner such as age and education have a significant impact on these three indicators. Household characteristics such as the difference in income and in time devoted to caring activit…
Diversidad de género, igualdad de oportunidades y entornos laborales
2004
Gender diversity can be considered a useful strategy for improving equal opportunities in the labour market. It is also a valid criterion for optimising human resources in management professions. Unlike other strategies for promoting equal opportunities that have been applied in political or social spheres (quota system, parity representation, etc.), gender diversity combines humanitarian criteria based on citizenship rights for women with maximalist arguments relating to the value such a strategy can add to labour organisations. The Divers@: género y diversidad project lays down a working method and operational model for analysing possible imbalance caused by the specific gender diversity …
Las políticas públicas de igualdad en el empleo y la economía social y cooperativa
2004
There are different policies for equality in employment, different “equality plans”, different guidelines, etc. at various levels (European, national, Autonomous Community, etc.) which aim to reduce inequality between men and women in labour matters, such as wages, employment rates, etc. Measures also exist in the social economy to achieve equality between men and women because this principle is behind the cooperation or cooperative principles on which the social economy is based.
What is your couple type? Gender ideology, housework-sharing, and babies
2015
AbstractBACKGROUNDIt is increasingly acknowledged that not only gender equality but also gender ideology plays a role in explaining fertility in advanced societies. In a micro perspective, the potential mismatch between gender equality (i.e., the actual sharing taking place in a couple) and gender ideology (i.e., attitudes and beliefs regarding gender roles) may drive childbearing decisions.OBJECTIVEThis paper assesses the impact of consistency between gender equality in attitudes and equality in the division of household labour on the likelihood of having another child, for different parities.METHODSRelying on two-wave panel data of the Bulgarian, Czech, French, Hungarian, and Lithuanian G…
The timing of puberty and gender differences in educational achievement
2017
In this paper, we study the effect of the timing of puberty on educational achievement and examine to what extent the gender differences in the timing of puberty can explain gender differences in achievement. We use British cohort data that combine information on pubertal development with test scores, behavioral outcomes as well as final educational attainment and earnings. Controlling for age 7 cognitive skills and family background, we show that late pubertal development is associated with a slower rate of cognitive skill growth during adolescence. This disadvantage in cognitive development is also reflected in lower levels of educational attainment and earnings for late developed individ…