La influencia de la diversidad de género en el rendimiento empresarial

The influence of gender diversity on corporate performance

Autores/as

  • Isabel Gallego-Álvarez Universidad de Salamanca
  • Isabel María García-Sánchez Universidad de Salamanca
  • Luis Rodríguez-Dominguez Universidad de Salamanca
DOI: https://doi.org/10.1016/S1138-4891(10)70012-1
Palabras clave: Gobierno corporativo, diversidad de género, rendimiento empresarial, datos de panel

Resumen

Este trabajo se centra en analizar el efecto de la diversidad de género en el rendimiento empresarial. El trabajo que se presenta, como extensión de estudios anteriores, se centra en analizar la influencia que tiene la presencia de mujeres accionistas, directivas y altos cargos en los Consejos de Administración de las empresas, así como en analizar el impacto que tiene dicha presencia en el rendimiento empresarial, tomando como variables representativas de dicho rendimiento medidas contables, de valor de mercado y de eficiencia técnica.

Con la finalidad de testar las hipótesis planteadas, se han seleccionado las empresas españolas que cotizaban en la Bolsa de Madrid durante el período 2004–2006, constituyendo el período objeto de estudio. La información sobre gobierno corporativo se ha obtenido de la base de datos disponible en la Comisión Nacional del Mercado de Valores. Los resultados obtenidos muestran que las empresas con mayores niveles de diversidad de género no superan a otras empresas con niveles más bajos, en términos de medidas contables y de mercado y en definitiva, la diversidad de género parece no influir en el rendimiento empresarial.

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Publicado
01-01-2010
Cómo citar
Gallego-Álvarez, I., García-Sánchez, I. M., & Rodríguez-Dominguez, L. (2010). La influencia de la diversidad de género en el rendimiento empresarial: The influence of gender diversity on corporate performance. Revista De Contabilidad - Spanish Accounting Review, 13(1), 53-88. https://doi.org/10.1016/S1138-4891(10)70012-1
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