Showing 1 - 9 of 9
In this paper we combine an analysis of all labour market stocks and flows to assess gender gaps during periods of economic recessions and booms in oth the US and the UK. Starting from an improved understanding of the relationship between gender and the business cycle, we analyse three important...
Persistent link: https://www.econbiz.de/10011205398
We examine the impact of board diversity on both the corporate value and equity risk of British companies since the financial crisis. We find that the inclusion of overseas directors on boards improves market value and reduces equity risk. When the number of female directors included on the...
Persistent link: https://www.econbiz.de/10011206317
Motivated by recent studies that show female CFOs are more risk averse than male CFOs when making various corporate decisions, we examine whether banks take into consideration the gender of CFOs when pricing bank loans. We find that in our sample, firms under the control of female CFOs on...
Persistent link: https://www.econbiz.de/10009358946
We study the relationship between business cycles and gender employment rate gaps in the UK over the last four decades, on which there is surprisingly limited evidence. An analysis of employment rates as opposed to unemployment accounts for the greater tendency of women to move in and out of...
Persistent link: https://www.econbiz.de/10010747650
We analyze, in a model of occupational choice in the labour market and discrimination in the capital market, the relationship between the gender of the owner and of the top manager of a firm, access to finance, and this firm's performance. Occupational choice serves as the link from the capital...
Persistent link: https://www.econbiz.de/10010747656
This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms’ degree of tax aggressiveness during the pre- and post-transition periods. Using the probability of tax...
Persistent link: https://www.econbiz.de/10010818974
This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms’ degree of accounting conservatism between pre- and post-transition periods. We find that female...
Persistent link: https://www.econbiz.de/10010819003
This paper surveys gender wage gaps in Colombia from 1994 to 2006, using matchingcomparisons to examine the extent to which individuals with similar human capitalcharacteristics earn different wages. Three sub-periods are considered: 1994-1998; 2000-2001; and 2002- 2006. The gaps dropped from the first...
Persistent link: https://www.econbiz.de/10008468482
This paper surveys gender wage gaps in Colombia from 1994 to 2006, using matchingcomparisons to examine the extent to which individuals with similar human capitalcharacteristics earn different wages. Three sub-periods are considered: 1994-1998; 2000-2001; and 2002- 2006. The gaps dropped from the first...
Persistent link: https://www.econbiz.de/10008468487