Alves, Sandra - In: Cogent Business & Management 10 (2023) 2, pp. 1-22
from 2011 to 2020, this study examines the effect of female directors on accounting conservatism in European Union listed … investigates whether gender equality index moderates the relationship between female directors and accounting con-servatism. We … document a positive and significant relationship between female directors and accounting conservatism. Firms that have reached …