Article 1, Volume 4 Issue 1

Gender Quota and Firm’s Performance: A Focus on Italian and Spanish Companies from EURO STOXX 50

Author

Bettina C.K. Binder – (Hochschule Pforzheim)

Received August 1, 2017; accepted October 6, 2017.

Abstract

Gender diversity of management boards is a highly-debated issue worldwide. Aside from its ethical aspect, promoting equality and a greater inclusion is believed to have also positive effects on the financial performance of a company. National campaigns such as the “2020 Women on Boards” in the USA, or the “Women on the Board Pledge for Europe” at European level are just two examples of initiatives which aim at increasing the female percentage in management boards. In addition, some countries also adopted legal quotas to enhance the existence of diverse management boards. In this context, the present study focuses on the EURO STOXX 50 companies and the relationship between the gender composition of their boards and financial performance as measured by Earnings before Taxes (EBT). A special focus is laid on Italy and Spain, as both countries adopted legislative actions for increasing the proportion of women on boards.

La diversidad de género de los consejos de administración es un tema muy debatido en todo el mundo. Además de su aspecto ético, se cree que promover la igualdad y una mayor inclusión también tiene efectos positivos en el desempeño financiero de una empresa. Las campañas nacionales como “2020 Women on Boards” en los EE. UU. O “Women on the Board Pledge for Europe” a nivel europeo son solo dos ejemplos de iniciativas que apuntan a aumentar el porcentaje de mujeres en las juntas directivas. Además, algunos países también adoptaron cuotas legales para mejorar la existencia de diversos consejos de administración. En este contexto, el presente estudio se centra en las empresas EURO STOXX 50 y la relación entre la composición de género de sus directorios y el desempeño financiero medido por Ganancias antes de impuestos (EBT). Se hace especial hincapié en Italia y España, ya que ambos países adoptaron medidas legislativas para aumentar la proporción de mujeres en los consejos.

Citation

Binder, B. (2017). Gender Quota and Firm’s Performance: A Focus on Italian and Spanish Companies from EURO STOXX 50. European Accounting and Management Review4(1), 1-18.

Figures

Keywords

  • Gender quota
  • Firm performance
  • Earnings before taxes (EBT)
  • EURO STOXX 50 index
  • Italy
  • Spain

Palabras clave

  • Cuota de género
  • Resultados de la empresa
  • Ganancias antes de impuestos (EBT)
  • EURO STOXX 50 index
  • Italia
  • España

Share this article

Share on linkedin
LinkedIn
Share on whatsapp
WhatsApp
Share on email
Email
Share on twitter
Twitter

Related Posts

Article 4, Volume 6 Issue 2

The dehumanization and demoralization of Management Control Systems: Can we possibly re-humanize and re- moralize them? Author Josep M. Rosanas – (IESE Business School – Crèdit Andorrà Chair of Organizations, Markets and Humanism) DOI: 10.26595/eamr.2014.6.2.4 Download PDF View HTML Received April 1, 2020; accepted May 6, 2020. Abstract English In the last few decades, there

Read More »

Article 3, Volume 6 Issue 2

Study of an SB2 Beneficiary’s Pension Plan Author   Enriqueta Mancilla-Redón – (Universidad La Salle México) Carmen Lozano Arizmendi – (Universidad La Salle México) DOI: 10.26595/eamr.2014.6.2.3 Download PDF View HTML Received February 17, 2020; accepted May 22, 2020. Abstract English The individual account pension system established by the Social Security Act 1997 shows that the

Read More »

Article 2, Volume 6 Issue 2

Systematic Literature Review on Service Quality in Business Schools Author Llorenç Bagur-Femenías – (UPF Barcelona School of Management) Marian Buil – (Escola de Ciències Socials i de l’Empresa Tecnocampus – UPF) Josep Llach – (Universitat de Girona) DOI: 10.26595/eamr.2014.6.2.2 Download PDF View HTML Received April 25, 2020; accepted May 6, 2020. Abstract English This paper

Read More »

Uso de cookies

Este sitio web utiliza cookies para que usted tenga la mejor experiencia de usuario. Si continúa navegando está dando su consentimiento para la aceptación de las mencionadas cookies y la aceptación de nuestra política de cookies, pinche el enlace para mayor información.plugin cookies

ACEPTAR
Aviso de cookies