Autore
Miccini, Rebecca

Titolo
Non-financial disclosure and women on board: Is a mandatory approach on gender quotas effective to increase communication quality?
Periodico
Financial reporting
Anno: 2021 - Fascicolo: 2 - Pagina iniziale: 45 - Pagina finale: 79

The present study investigates the effects of women on companies’ boards on the quality of non-financial information, and the influence that a mandatory ap-proach has on this relationship. Previous studies have dealt with analysing the ef-fects of female presence on CSR or ESG information, but few pieces of research have taken into account other strands of non-financial information and have re-sorted to an index to measure its quality. Therefore, this study aims to contribute by extending the analysis to any type of non-financial information communicated by a company. Moreover, the present research contributes to the strand of litera-ture investigating the role of women on companies’ boards. In fact, the results of the OLS regression analysis demonstrated that the presence of women with an ex-ecutive role positively influences the quality of disclosure in Italy, and this rela-tionship is not influenced by the advanced stage of application of the regulation on gender quotas. Moreover, disclosure quality is significantly higher for firms that disclose a non-financial statement. Nevertheless, the study suffers from some limi-tations with respect to the sample size and the analysis of the trend in reporting af-ter the introduction of Directive 2014/95/EU.



SICI: 2036-671X(2021)2<45:NDAWOB>2.0.ZU;2-H
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=69813&Tipo=Articolo PDF

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