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Article

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Accepted version

Publication date

2024-10-01

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Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/216637

Female directors and accounting quality: A quasi-natural experiment research

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Director/Tutor

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Volume Title

Related resource

https://doi.org/10.1080/02102412.2023.2293375

Abstract

This study capitalizes on the unique setting created by the enactment of a board gender quota in Norway, which led to an unprecedented increase in the number of female directors within a short timeframe. To examine the impact of female board presence on accounting quality, the study employs a difference-in-differences methodology, taking advantage of this quasi-natural experiment context. Given the inherently endogenous nature of the research topic, the interpretation of the relationship between the number of female directors on the board and accounting quality reported in some prior studies as casual relationships poses challenges. In that regard, this study aims to shed light on an unresolved issue with the implementation of a research design that is particularly robust to endogeneity concerns. The empirical analysis produces compelling results, firmly rejecting any significant impact of female directors on accounting quality. The findings hold strong across various checks.

Subject

Dones de negocis, Lideratge en les dones, Estudis de gènere

Subject (English)

Businesswomen, Leadership in women, Gender studies

Citation

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Articles publicats en revistes (Empresa)

Citation

GARCÍA BLANDÓN, Josep, ARGILÉS BOSCH, Josep M. and RAVENDA, Diego. Female directors and accounting quality: A quasi-natural experiment research. Spanish Journal Of Finance And Accounting-Revista Espanola de Financiacion y Contabilida. 2024. Vol. 53, num. 4, pags. 427-450. ISSN 0210-2412. [consulted: 15 of August of 2026]. Available at: https://hdl.handle.net/2445/216637

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