International Journal of Accounting, Finance and Risk Management

Volume 9, Issue 3, September 2024

  • Research Article

    Capitalizing on Diversity: The Impact of Board Gender Diversity on the Value of Excess Cash

    Ibtissem Jilani*

    Issue: Volume 9, Issue 3, September 2024
    Pages: 69-78
    Received: 25 June 2024
    Accepted: 29 July 2024
    Published: 27 August 2024
    DOI: 10.11648/j.ijafrm.20240903.11
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    Abstract: This paper provides novel and comprehensive evidence regarding the impact of board gender diversity on the valuation of excess cash in companies. By analyzing a robust dataset of publicly listed firms in France from 2005 to 2017, the study finds that companies with a higher representation of women on their boards tend to significantly increase the ... Show More