Description du projet :
Switzerland has a low but increasing proportion of women in leadership positions (OFS, 2015), and the importance of gender diversity is becoming always more important, especially for large Swiss companies evolving in a global market. In such a context, it is of utmost importance to understand the consequences of having more women in high-skilled positions all over the firm.
Using a unique hand-collected corporate governance database of Swiss traded firms from 2010 to 2017, we aim to study the impact of gender diversity in high-skilled financial positions on financial reporting outcomes. Prior work analyses the impact of gender looking at one financial reporting stakeholder within the firm (executives or audit committee members) or outside the firm (auditors). In all cases, these studies are fragmented as they only study each of the stakeholders individually. In this research proposal, we consider stakeholders individually but also together, that is to say we investigate their interaction(s).
Research team within HES-SO:
Durée du projet:
01.01.2020 - 01.07.2021
Montant global du projet: 99'700 CHF