Do women directors impact the cost of bank financing? Evidence from Australia
We investigate the effect of women directors on the cost of bank loans for a sample of Australian listed firms during the period 2002-2017. More women on both boards and committees are associated with lower loan spreads, reduced default risk, and improved financial reporting quality. The reduction...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Universidad de Murcia
2024-01-01
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Series: | Revista de Contabilidad: Spanish Accounting Review |
Subjects: | |
Online Access: | https://revistas.um.es/rcsar/article/view/478341 |