Do gender-diverse boards enhance the linguistic features of corporate financial reporting?
Year of publication: |
2024
|
---|---|
Authors: | Ben Amar, Walid ; García-Meca, Emma ; Francoeur, Claude ; Martínez-Ferrero, Jennifer |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 38.2024, 2, p. 57-81
|
Subject: | readability | tone | financial disclosure | 10-K reports | board gender diversity | female director | audit committee | Weibliche Führungskräfte | Women managers | Corporate Governance | Corporate governance | Board of Directors | Board of directors | Vorstand | Executive board | Prüfungsausschuss des Aufsichtsrats | Audit committee | Unternehmenspublizität | Corporate disclosure | Diversity Management | Diversity management | Öffentlichkeitsarbeit | Public relations | Rechnungswesen | Accounting | Berichtswesen | Reporting | Geschlecht | Gender | Jahresabschluss | Financial statement |
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