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...

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Bibliographic Details
Main Authors: Carlos Fernández-Méndez, Shams Pathan, Robert B. Durand
Format: Article
Language:English
Published: Universidad de Murcia 2024-01-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Online Access:https://revistas.um.es/rcsar/article/view/478341