We seek to offer some reconciliation for the conflicting theoretical arguments and empirical findings regarding the impact of women's participation in boards on firms' performance. We suggest that this impact differs in relation to market- and accounting-performance, and it is firm-specific, and...

Purpose – The purpose of this paper is to determine whether the representation of women on the boards (WOMBDs) and audit committees is associated with a reduction in the practice of earnings management and whether women are associated with income reducing (conservative) rather than...

Many governments seek to impose gender equality on boards, but the consequences of doing so are not clear and could harm firms and economies. We shed light on this topic by conceptualizing the relationships as firm- and board-specific and embedded within specific contexts. The theory is...