Alves, Sandra - In: Cogent Business & Management 10 (2023) 2, pp. 1-22
Gender diversity on corporate boards is an important governance issue. Prior research suggests that female directors … tend to be more ethical, conservative, socially responsible, independent and risk averse. Thus, female directors may con … from 2011 to 2020, this study examines the effect of female directors on accounting conservatism in European Union listed …