@article{monteiro2021influence,
  title = {The Influence of Board Gender Diversity on Non-financial Reporting Compliance: Evidence from Portuguese Listed Companies},
  author = {Sónia MONTEIRO and Kátia LEMOS and Lénia PEREIRA and Verónica RIBEIRO},
  year = 2021,
  url = {https://ibimapublishing.com/p-articles/37MGT/2021/37130721/},
  journal = {Communications of International Proceedings},
  volume = 2021 (19),
  abstract = {Research Question: The aim of this paper is to analyse the influence of board gender diversity on the level of non-financial reporting compliance, imposed by the the Portuguese Decree-Law (DL) nº 89/2017, considering a sample of Portuguese  listed companies. As methodology  we used a content analysis of non-financial information published in the first mandatory period for the adoption of DL 89/2017.
Research Findings: The results show a high degree of compliance with regulation and that the level of non-financial disclosure is positively associated with female presence on boards.
Theoretical/Academic Implications: This study differs from and extends prior research. To the best of our knowledge, this study provides a first insight at the influence of the board gender diversity on mandatory non-financial reporting.
Practitioner/Policy Implications: This study helps to highlight the importance of women on boards' role in increasing transparency and ensuring the quality and compliance of non-financial reports. Thus, our findings could have implications for policy formulation, to encourage board gender diversity and its effects on non-financial reporting quality.},
  keywords = {Women on boards, Board gender diversity, Non-financial Reporting, Mandatory disclosure, Directive 2014/95/EU, Decree-law No. 89/2017},
  note = Article ID: 37130721
}