Examinando por Materia "juntas directivas"

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    Proceso de ASC - RELACION ENTRE EL DESEMPEÑO FINANCIERO Y DIVERSIDAD DE GENERO EN JUNTAS DIRECTIVAS EN PYMES
    (Universidad EAFIT, 2023) Giraldo Arrieta, María Bernarda; Yepes Raigosa, David Alejandro; Universidad EAFIT
    This study delves into the financial information of small and medium-sized enterprises (SMEs) in Colombia to assess the effect of gender diversity on corporate boards and its impact on financial performance. Employing Ordinary Least Squares (OLS) and Generalized Least Squares (GLS) regressions with fixed effects, the study encompasses the period from 2015 to 2020. The findings do not reveal statistically significant evidence of a correlation between the proportion of female board members and the financial performance of SMEs in Colombia. Despite the absence of a direct link between female board representation and financial performance, the study highlights a notable increase in women's participation on corporate boards over time. Additionally, it identifies significant regional disparities in female board representation, with Antioquia exhibiting the lowest proportion of female board members among Colombian SMEs. These findings underscore the importance of promoting women's participation in leadership roles within SMEs and corporations, as gender, according to the study's results, does not negatively impact financial performance.