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dc.contributor.authorSaona Hoffmann, Paolo Rodrigoes-ES
dc.contributor.authorMuro Royano, Lauraes-ES
dc.contributor.authorSan Martin, Pabloes-ES
dc.contributor.authorBaier, Hugoes-ES
dc.date.accessioned2018-12-04T12:04:28Z
dc.date.available2018-12-04T12:04:28Z
dc.date.issued2019-12-02es_ES
dc.identifier.issn1392-8619es_ES
dc.identifier.urihttps://doi.org/10.3846/tede.2019.9381es_ES
dc.descriptionArtículos en revistases_ES
dc.description.abstractSee abstract in Englishes-ES
dc.description.abstractFrom a corporate governance point of view, this paper addresses the question about how board gender diversity influences managerial opportunistic behavior for solving agency conflicts from a sample of European countries. Specifically, we analyzed indexed non-financial companies from Denmark, Finland, France, Germany, Italy, Norway, Portugal, Spain, Sweden, and United Kingdom for the period 2006 2016. Several panel data techniques are used in the empirical analysis to deal with the endogeneity and heterogeneity problems. To the best of our knowledge our research is novel in the literature by providing a multi-country approach in board gender diversity, as well as considering contextual, country variables and the role of the regulatory system as determinants of earnings management. Our results confirm the benefits of having a balanced board, in terms of gender diversity. An equilibrated board tends to mitigate earnings management practices, reinforcing the value of the laws passed in the last decades in Europe. Our analysis reveals that the regulatory framework regarding board gender diversity established by each country has a determinant role in reaching equality in decision-making positions, as a founding value of the European Union. We provide several policy recommendations from our main findings.en-GB
dc.format.mimetypeapplication/pdfes_ES
dc.language.isoes-ESes_ES
dc.rightsCreative Commons Reconocimiento-NoComercial-SinObraDerivada Españaes_ES
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/es_ES
dc.sourceRevista: Technological and Economic Development of Economy, Periodo: 3, Volumen: 25, Número: 4, Página inicial: 634, Página final: 663es_ES
dc.titleBoard of Director?s Gender Diversity and Its Impact on Earnings Management: An Empirical Analysis for Select European Firmses_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.description.versioninfo:eu-repo/semantics/publishedVersiones_ES
dc.rights.holderes_ES
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses_ES
dc.keywordsSee keywords in Englishes-ES
dc.keywordsEarnings Management; Corporate Governance; Gender Diversity; Board Composition; Female Quotasen-GB


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