Peng, Hongyu; Chandarasupsang, Tirapot - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-20
This paper empirically examines the impact of female directors on corporate ESG disclosure scores based on upper echelons theory and women's ethics of care theory by conducting a multiple regression analysis on 8193 observations of Chinese listed companies from 2010 to 2020. Our results...