Women directors and disclosure of intellectual capital information

• Francisca Tejedo-Romero ^[1] ; Lúcia Lima Rodrigues ^[2] ; Russell Craig ^{[4] [3]}
  1. [1] Universidad de Castilla-La Mancha

     Universidad de Castilla-La Mancha

     Ciudad Real, España

     
  2. [2] Universidade do Minho

     Universidade do Minho

     Braga (São José de São Lázaro), Portugal

     
  3. [3] Victoria University

     Victoria University

     Australia

     
  4. [4] Portsmouth Business School

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• Localización: European Research on Management and Business Economics, ISSN 2444-8834, Vol. 23, Nº. 3, 2017, págs. 123-131
• Idioma: inglés
• DOI: 10.1016/j.iedeen.2017.06.003
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 3 Citas
• Resumen

  • 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 by capital market regulators.

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