Jia, Ming; Zhang, Zhe - In: China journal of accounting research : CJAR 5 (2012) 1, pp. 83-99
In this study we conduct firm-level analysis of the impact of women in the boardroom on corporate philanthropic disaster response (CPDR). We propose that CPDR contains agency costs and that female directors are more likely to restrain the associated agency costs of CPDR. We predict a negative...