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dc.contributor.authorShehadeh, Esam
dc.contributor.authorAlkayed, Hani
dc.contributor.authorAly, Doaa
dc.date.accessioned2022-07-28T10:21:19Z
dc.date.available2022-07-28T10:21:19Z
dc.date.issued2022
dc.identifier.urihttp://hdl.handle.net/10272/21104
dc.description.abstractThis study aims to examine the impact of gender diversity on the digital reporting practices of non-financial U.S. firms listed on the S&P 500 index. Our results confirm the proposed hypothesis, indicating that the presence of female board members improves the levels of digital reporting. This could relate to the thought that gender diversity may correspond to more extensive discussions within the boardroom, which leads to better-informed decisions based on greater levels of information exchange both between the board and other stakeholders and amongst board members themselves. Our findings provide evidence for policy makers that gender diversity enhances online disclosure and thus, the transparency of the firm. The findings can be used, also, by corporate governance institutions to raise awareness of the advantages of having female members on the board. Our study contributes to the body of literature on both gender diversity and corporate online disclosure by providing new evidence that gender diversity on the board can improve digital reportinges_ES
dc.language.isoenges_ES
dc.publisherUniversidad de Huelvaes_ES
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/*
dc.subject.otherDigital reportinges_ES
dc.subject.otherGender diversityes_ES
dc.subject.otherCorporate governancees_ES
dc.subject.otherS&P500es_ES
dc.titleThe impact of gender diversity on digital reporting in the USAes_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.identifier.doi10.4192/1577-8517-v22_4
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses_ES


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