Women directors and disclosure of intellectual capital information
This paper uses a resource-based perspective and balanced panel data analysis to explore whether the representation of women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information concerning intellectual capital [IC]. We find that gender...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Elsevier
2017-09-01
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| Series: | European Research on Management and Business Economics |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S244488341730027X |