Please use this identifier to cite or link to this item: http://hdl.handle.net/1822/54685

TitleWomen directors and disclosure of intellectual capital information
Author(s)Tejedo-Romero, Francisca
Lima Rodrigues, Lúcia
Craig, Russell
KeywordsWomen
Directors
Intellectual capital
Disclosure
Issue date2017
PublisherElsevier
JournalEuropean Research on Management and Business Economics
CitationTejedo-Romero, F., Rodrigues, L. L., & Craig, R. (2017). Women directors and disclosure of intellectual capital information. European Research on Management and Business Economics, 23(3), 123–131
Abstract(s)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 bycapital market regulators.
TypeArticle
URIhttp://hdl.handle.net/1822/54685
DOI10.1016/j.iedeen.2017.06.003
ISSN2444-8834
e-ISSN2444-8842
Peer-Reviewedyes
AccessRestricted access (Author)
Appears in Collections:NIPE - Artigos em Revistas de Circulação Internacional com Arbitragem Científica

Files in This Item:
File Description SizeFormat 
Paper ERMBE_120717.pdf
  Restricted access
692,21 kBAdobe PDFView/Open

Partilhe no FacebookPartilhe no TwitterPartilhe no DeliciousPartilhe no LinkedInPartilhe no DiggAdicionar ao Google BookmarksPartilhe no MySpacePartilhe no Orkut
Exporte no formato BibTex mendeley Exporte no formato Endnote Adicione ao seu ORCID