Board gender diversity and accounting conservatism

Vijaya B. Marisetty and Athira Kommatt

International Review of Financial Analysis, 2025, vol. 104, issue PA

Abstract: In this study, we use mandatory gender quota rule for corporate boards introduced in the year 2015 in India as an identification strategy to explore the relationship between women on board and accounting conservatism. Our results based on the difference-in-differences regression model, using firms that appointed women for the first time after the law as the treatment group, support the conjecture that women directors improve governance by adhering to accounting principles, resulting in improved accounting conservatism.

Keywords: Accounting conservatism; Board gender diversity, mandatory gender quota rule (search for similar items in EconPapers)
JEL-codes: G34 G38 M41 M48 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925003965

DOI: 10.1016/j.irfa.2025.104309

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