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advanced and emerging European economies. We demonstrate that gender board diversity has generally increased, yet women remain … drivers of the prevalence of women directors on supervisory and management boards in both public and private firms across 41 … rare in both boards of firms in Europe: approximately 70% have no women directors on their supervisory boards, and 60% have …
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, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions …. Using a quantitative text analysis of annual reports, this second report in the 2023 DIW Berlin Women Executives Barometer …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However …
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This paper investigates the effect of female directors on financial fraud, focusing on the role of independent female directors and their demographics, such as experience, financial expertise, and audit committee membership. We find that independent female directors have a negative and...
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