For the last two decades, board diversity is increasingly considered as a significant mechanism of good corporate governance. Thus, the question arises whether a heterogeneously or rather a homogenously composed board contributes to the efficiency of a company's management and monitoring....

The purpose of this paper is the link between women on management board and the value relevance of fair value accounting according to IFRS 13. The empirical quantitative study covers a sample of German companies listed at the Prime Standard of the Frankfurt Stock Exchange for the business years...

Since the financial crisis 2008/09, gender diversity has been developed as one of the key board composition variables. From a research, regulatory and practical perspective, women on board of directors (WOBD) should contribute to a sustainable strategic management with regard to the increased...