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Corporate social responsibility reporting and capital structure: does board gender diversity mind in such association?

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Corporate social responsibility reporting and capital structure: does board gender diversity mind in such association?

dc.contributor.author	Pucheta Martínez, María Consuelo
dc.contributor.author	Bel Oms, Inmaculada
dc.contributor.author	Gallego Álvarez, Isabel
dc.date.accessioned	2023-06-26T08:09:59Z
dc.date.available	2023-06-27T04:45:06Z
dc.date.issued	2022	es_ES
dc.identifier.citation	Pucheta-Martínez, M. C., Bel-Oms, I., & Gallego-Álvarez, I. (2022). Corporate social responsibility reporting and capital structure: Does board gender diversity mind in such association? Corporate Social Responsibility and Environmental Management, 1– 13.	es_ES
dc.identifier.uri	https://hdl.handle.net/10550/88532
dc.description.abstract	This research aims to shed light on the effect of corporate social responsibility (CSR)disclosure on capital structure, a significant strategic policy for all listed companies.Furthermore, it aims to explore the moderating effect of the presence of femaledirectors on corporate boards on the relationship between CSR disclosure and capitalstructure. We use an international sample of 48 countries for the years 2007–2019collected from the Thomson Reuters database. This study uses the GMM procedureto estimate the model of the association between the disclosure of CSR informationand capital structure and the moderating effect of board gender diversity in suchrelationship. Drawing on agency theory, the results support the negative relationshipbetween CSR disclosure and capital structure. Moreover, our findings also reveal thatboard gender diversity does not moderate the association between CSR disclosureand capital structure.	es_ES
dc.language.iso	en	es_ES
dc.publisher	Wiley	es_ES
dc.subject	capital structure	es_ES
dc.subject	corporate governance	es_ES
dc.subject	corporate social responsibility (CSR)	es_ES
dc.subject	female directors	es_ES
dc.title	Corporate social responsibility reporting and capital structure: does board gender diversity mind in such association?	es_ES
dc.type	journal article	es_ES
dc.subject.unesco	UNESCO::CIENCIAS ECONÓMICAS	es_ES
dc.identifier.doi	10.1002/csr.2437	es_ES
dc.accrualmethod	S	es_ES
dc.embargo.terms	0 days	es_ES
dc.type.hasVersion	VoR	es_ES
dc.rights.accessRights	open access	es_ES