This study investigates the impact of board composition and gender diversity on capital structure using a dataset … bring valuable expertise and perspectives to firms' capital structure decisions. Surprisingly, the study reveals that gender … diversity on boards exerts a significant positive impact on leverage, supporting resource dependency theory, as gender …

This article analyses the effectiveness of the different regulations promoting gender diversity on boards of directors … female directors on boards. It describes the gender diversity regulations implemented in Europe, and goes on to analyse, for … Governance Codes with recommendations on gender diversity and gender quotas, with and without sanctions, on the presence of women …

This study examines the impact of board gender diversity on financial misconduct. The findings suggest firms with … gender-diverse boards commit fewer financial reporting mistakes and engage in less fraud. The findings hold after accounting … diminish at higher levels of gender diversity, indicating that impact of gender diversity on decreasing the likelihood of …

that board gender diversity significantly deters the opportunistic timing of option grants. The effect of board gender … diversity is 17.19% stronger than that of board independence in reducing CEO luck. Board gender diversity plays an effective … governance role, even more effective than board independence does. Our results support the benefits of board gender diversity in …

We investigate the effect of board gender diversity on managerial risk-taking incentives. Our results demonstrate that … companies with stronger board gender diversity provide more powerful executive risk-taking incentives. It appears that female … board gender diversity by one standard deviation raises vega by 10.3%. Further analysis corroborates the results, including …

This second report in the DIW Berlin Women Executives Barometer 2022 explores the designs and effects of gender quotas … 2021, this report shows that the group of nine EU countries that have introduced a gender quota has a significantly greater … calculations that take into account that certain factors differ by country, such as cultural norms regarding gender roles or labor …

timely implementation as well as a more modern corporate organization. This way, new role models can be formed and gender …