Search results for "Opinión"
showing 10 items of 737 documents
Elecciones francesas : Balance de una experiencia/1
1978
Comunicación y consumo electoral
1979
Virtudes y vicios de las elecciones - Ruptura contra ruptura
1982
Jóvenes españoles, jóvenes europeos
2003
Do women directors behave more ethically than men directors of the audit committees with respect to the quality of the accounting information?
2018
In this analysis, we aim at investigating how audit committees (ACs) gender diversity impacts on the quality of financial information, calculated with the opinion that external auditors give firms in the audit report. We hypothesize that there is a negative relation between gender diversity on ACs and the likelihood of receiving a qualification with errors, non-compliance and the omission of information, and a positive association between gender diversity on ACs and the probability of disclosing qualifications with uncertainties. The results show a negative association between the proportion of women directors on ACs, the proportion of institutional women directors on ACs and ACs chaired by…