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Women directors and disclosure of intellectual capital information

Research output: Contribution to journalArticle

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Women directors and disclosure of intellectual capital information. / ​Tejedo-Romero, Francisca; Rodrigues, Lucia Lima; Craig, Russell.

In: European Research on Management and Business Economics, Vol. 23, No. 3, 01.07.2017, p. 123-131.

Research output: Contribution to journalArticle

Harvard

​Tejedo-Romero, F, Rodrigues, LL & Craig, R 2017, 'Women directors and disclosure of intellectual capital information', European Research on Management and Business Economics, vol. 23, no. 3, pp. 123-131. https://doi.org/10.1016/j.iedeen.2017.06.003

APA

​Tejedo-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. https://doi.org/10.1016/j.iedeen.2017.06.003

Vancouver

​Tejedo-Romero F, Rodrigues LL, Craig R. Women directors and disclosure of intellectual capital information. European Research on Management and Business Economics. 2017 Jul 1;23(3):123-131. https://doi.org/10.1016/j.iedeen.2017.06.003

Author

​Tejedo-Romero, Francisca ; Rodrigues, Lucia Lima ; Craig, Russell. / Women directors and disclosure of intellectual capital information. In: European Research on Management and Business Economics. 2017 ; Vol. 23, No. 3. pp. 123-131.

Bibtex

@article{ada3dbbc4c474cc7913a42047c762c18,
title = "Women directors and disclosure of intellectual capital information",
abstract = "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.",
keywords = "women, directors, intellectual capital, disclosure",
author = "Francisca ​Tejedo-Romero and Rodrigues, {Lucia Lima} and Russell Craig",
year = "2017",
month = jul,
day = "1",
doi = "10.1016/j.iedeen.2017.06.003",
language = "English",
volume = "23",
pages = "123--131",
journal = " European Research on Management and Business Economics",
issn = "2444-8834",
publisher = "European Academy of Management and Business Economics",
number = "3",

}

RIS

TY - JOUR

T1 - Women directors and disclosure of intellectual capital information

AU - ​Tejedo-Romero, Francisca

AU - Rodrigues, Lucia Lima

AU - Craig, Russell

PY - 2017/7/1

Y1 - 2017/7/1

N2 - 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.

AB - 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.

KW - women

KW - directors

KW - intellectual capital

KW - disclosure

U2 - 10.1016/j.iedeen.2017.06.003

DO - 10.1016/j.iedeen.2017.06.003

M3 - Article

VL - 23

SP - 123

EP - 131

JO - European Research on Management and Business Economics

JF - European Research on Management and Business Economics

SN - 2444-8834

IS - 3

ER -

ID: 7512280