Search results for "Women directors"
showing 3 items of 3 documents
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…
Is Board Gender Diversity a Driver of CEO Compensation?: Examining the Leadership Style of Institutional Women Directors
2017
In this investigation, we aim at examining the influence of institutional female directors on CEO compensation. Specifically, we investigate the impact of institutional female directors as a whole, differentiating by whether female directors have business ties with the firms’ boards on which they sit (pressure-sensitive female directors) or do not have business links (pressure-resistant female directors). We hypothesize that there is a nonlinear association, specifically quadratic, between institutional, pressureresistant and pressure-sensitive female directors on boards, and CEO compensation. Our findings show that CEO compensation decreases with low levels of institutional female director…
Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant …
2021
This is the pre-peer reviewed version of the following article: Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?, which has been published in final form at https://doi.org/10.1002/bse.2815. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee independence, and audit committee financial …