Does Gender Interact with Financial Reporting Quality?
Does Gender Interact with Financial Reporting Quality?
Author(s): Ivana Tadić, Željana Aljinović Barač, Jurica KurtovićSubject(s): Gender Studies, Business Economy / Management, Financial Markets, Accounting - Business Administration, Human Resources in Economy, Socio-Economic Research
Published by: Vysoká škola ekonomická v Praze - Fakulta podnikohospodářská
Keywords: Financial reporting quality; gender stereotyping; leadership styles;
Summary/Abstract: This paper investigates whether financial reporting quality (FRQ) differs based on the gender structure of corporate boards in Croatian listed companies. The underrepresentation of women in leadership is addressed, referencing the European Commission's directive to balance gender representation on boards. The study uses univariate and multivariate statistical methods on a sample of Croatian companies, divided into subsamples to analyze the effects of the Gender Equality Act (GEA). Results show a significant association between boardroom gender structure and FRQ, with positive audit opinions linked to boards with up to 40% women. The study contributes by examining gender inequality trends in Croatian leadership and the role of gender structure in FRQ. Implications for Central European countries with similar economic and financial systems are discussed, highlighting the relevance of the topic in light of European Commission directives.
Journal: Central European Business Review
- Issue Year: 14/2025
- Issue No: 3
- Page Range: 65-85
- Page Count: 21
- Language: English
