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dc.contributor.author | Pucheta Martínez, María Consuelo | |
dc.contributor.author | Bel Oms, Inmaculada | |
dc.date.accessioned | 2019-05-25T11:27:09Z | |
dc.date.available | 2019-05-25T11:27:09Z | |
dc.date.issued | 2018 | |
dc.identifier.citation | Pucheta Martínez, María Consuelo Bel Oms, Inmacualda 2018 What have we learnt about board gender diversity as a business strategy? The appointment of board subcommittees Business Strategy And The Environment 1 15 | |
dc.identifier.uri | https://hdl.handle.net/10550/70299 | |
dc.description.abstract | This paper explores whether a board's gender diversity influences the voluntary formation of its board subcommittees. Female board directorship may become a business strategy for firms if it affects the appointment of board subcommittees. We hypothesize that the voluntary creation of board subcommittees is affected by the presence of female directors on boards; the presence of independent, executive, and institutional female directors; and the proportion of shares held by female directors on boards. Board gender diversity has been measured as a proportion and with Blau's index. The results show that independent female directors are positively associated with the likelihood of voluntarily setting up all or some of the committees and a supervision and control committee. The presence of executive female directors negatively influences the probability of forming all or some of the committees, an executive committee and a supervision and control committee. The percentage of shares held by female directors has a positive effect on the voluntary creation of an executive committee. The findings also report that women directors and institutional female directors do not contribute to the voluntary creation of board subcommittees. Our evidence shows that female board directorship impacts the demand of internal control mechanisms such as board subcommittees, suggesting that firms should take it into account as a business strategy. The main implications derived from this research are relevant for Spanish policymakers and researchers because board gender diversity may play a significa | |
dc.language.iso | eng | |
dc.relation.ispartof | Business Strategy And The Environment, 2018, p. 1-15 | |
dc.subject | Empreses Finances | |
dc.title | What have we learnt about board gender diversity as a business strategy? The appointment of board subcommittees | |
dc.type | journal article | es_ES |
dc.date.updated | 2019-05-25T11:27:10Z | |
dc.identifier.doi | 10.1002/bse.2226 | |
dc.identifier.idgrec | 129533 | |
dc.rights.accessRights | open access | es_ES |