Do gender-diverse boards improve financial statements comparability? Cross-country evidence
This study investigates whether board gender diversity improves the comparability of financial statements using an international sample of 16,002 firm-year observations from 55 countries over the period 2017–2023. We predict that gender-diverse boards enhance reporting comparability by strengthening...
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| Principais autores: | , , , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Elsevier
2026-06-01
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| Colecção: | International Review of Economics & Finance |
| Assuntos: | |
| Acesso em linha: | http://www.sciencedirect.com/science/article/pii/S1059056026002960 |
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