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TitleWomen directors and disclosure of intellectual capital information
Author(s)Tejedo-Romero, Francisca
Lima Rodrigues, Lúcia
Craig, Russell
Intellectual capital
Issue date2017
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.
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Appears in Collections:NIPE - Artigos em Revistas de Circulação Internacional com Arbitragem Científica

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