Las atribuciones egoístas en los informes de gestión y diversidad de género en los órganos directivos de la empresa

  1. Óscar Suárez 1
  2. María América Álvarez Domínguez 2
  3. María Rosario Babío Arcay 1
  4. Rosario Vidal Lopo 1
  1. 1 Economía Financiera y Contabilidad, Universidad de Santiago de Compostela
  2. 2 Economía Financiera y Contabilidad, Universidad de Coruña
Journal:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Year of publication: 2019

Volume: 48

Issue: 1

Pages: 87-112

Type: Article

More publications in: Revista española de financiación y contabilidad

Abstract

This work analyzes the effect of gender diversity on the quality of the narrative information prepared by companies. In particular, it studies whether, in firms where women play an important role in the quality of the information disclosed, the news of a financial nature are more neutral in its explanations. For this purpose, we carry out a multivariate analysis using the methodology of panel data on a sample of 296 management reports of Spanish listed companies for the period 2007–2009. The results obtained show evidence that companies that have a greater self-serving attribution bias in the explanation of their news, are those in which there is a smaller presence of women in those jobs related to the quality of information. We also note that such a trend does not respond to informational reasons, and thus, overall information quality is lower in these firms. The present study adds to the literature by considering the novel inclusion of the gender perspective as a determinant of the quality of narrative information.

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