The association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure: A literature review

Purpose Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This fact has been developed because some nations have introduced voluntary policies to regulate and increase the proportion of female directors on corporate boards. Thus, the aim of this study is to review previous research based on board gender diversity as a corporate governance mechanism and its effect on some firms’ business decisions. We focus on agency and stakeholder theory to examine the link between female directors on boards and financial reporting quality, corporate social responsibility disclosure and firm performance. We also provide future lines of research, according to the findings of previous research. Design/methodology/approach In this study we used a descriptive methodology. Findings Our findings show the effect of board gender diversity on financial reporting quality, firm performance and corporate social ...