Diversidade no conselho administrativo e o desempenho financeiro: um estudo das empresas listadas na Bolsa de Valores Brasileira
The relevance of gender diversity in organizations is an essential topic in the contemporary world, covering different social, cultural and economic spheres. This study aimed to examine the relationship between the presence of women on the board of directors and company performance measured by retur...
| Autor principal: | Souza, Michelle Brunna Batista de |
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| Grau: | Artigo |
| Idioma: | por |
| Publicado em: |
Brasil
2024
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| Assuntos: | |
| Acesso em linha: |
http://riu.ufam.edu.br/handle/prefix/7969 |
| Resumo: |
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The relevance of gender diversity in organizations is an essential topic in the contemporary world, covering different social, cultural and economic spheres. This study aimed to examine the relationship between the presence of women on the board of directors and company performance measured by return on equity (ROE) and return on assets (ROA). To achieve this, the research is based on the analysis of the 100 largest companies listed on the Brazilian stock exchange. Data were collected from annual reports and corporate disclosures for the period 2022, in addition, a statistical model was used in a cross-section analysis. The results indicated that there is no statistically significant relationship between board gender diversity and measured company performance indicators. It was observed that companies still do not implement gender diversity policies on administrative boards. |