Article 2, Volume 5 Issue 1

Value Creation and Women on Boards

Author

Bettina Binder – (Hochschule Pforzheim)

Received September 8, 2018; accepted October 26, 2018.

Abstract

Value creation is a major claim of most companies. Mahajan (2017) argues that “value and value creation are natural to and basic in human behaviour and endeavour”, nevertheless women are often marginalized and impeded in their advancement towards leadership positions, where they could shape and influence the process of value creation. The present article looks at the companies of EURO STOXX 50 index in the year 2015 and offers an overview of women representation on the boards of these 50 companies. The paper tries to establish whether the success of these companies can be related to the percentage of female members in supervisory positions. The findings reveal the existence of a weak correlation between Earning before Taxes (EBT) and the proportion of women on the boards of the EURO STOXX 50 companies.

La creación de valor es un reclamo importante de la mayoría de las empresas. Mahajan (2017) argumenta que “el valor y la creación de valor son naturales y básicos en el comportamiento y el esfuerzo humano”, sin embargo, las mujeres a menudo son marginadas e impedidas en su avance hacia posiciones de liderazgo, donde podrían moldear e influir en el proceso de creación de valor. El presente artículo analiza las empresas del índice EURO STOXX 50 en el año 2015 y ofrece una visión general de la representación de las mujeres en los directorios de estas 50 empresas. El documento intenta establecer si el éxito de estas compañías puede estar relacionado con el porcentaje de mujeres en puestos de supervisión. Los resultados revelan la existencia de una correlación débil entre Ganancias antes de impuestos (EBT) y la proporción de mujeres en los directorios de las compañías EURO STOXX 50.

Citation

Binder, B. (2018). Value Creation and Women on Boards. European Accounting and Management Review5(1), 21-46.

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