Value Creation and Women on Boards

European Accounting and Management Review, Vol. 5, No. 1, 21-46, 2018

26 Pages Posted: 6 Jan 2019 Last revised: 13 Nov 2019

See all articles by Bettina Binder

Bettina Binder

Pforzheim University of Applied Sciences

Date Written: November 28, 2018

Abstract

Value creation is a major claim of most companies. Mahajan (2017) argues that “value and value creation are natural to and basic in human behaviour and endeavour”, nevertheless women are often marginalized and impeded in their advancement towards leadership positions, where they could shape and influence the process of value creation. The present article looks at the companies of EURO STOXX 50 index in the year 2015 and offers an overview of women representation on the boards of these 50 companies. The paper tries to establish whether the success of these companies can be related to the percentage of female members in supervisory positions. The findings reveal the existence of a weak correlation between Earning before Taxes (EBT) and the proportion of women on the boards of the EURO STOXX 50 companies.

Keywords: Value creation, Women on supervisory boards, Key performance indicators, Gender quota, Earnings before taxes

Suggested Citation

Binder, Bettina, Value Creation and Women on Boards (November 28, 2018). European Accounting and Management Review, Vol. 5, No. 1, 21-46, 2018, Available at SSRN: https://ssrn.com/abstract=3305104

Bettina Binder (Contact Author)

Pforzheim University of Applied Sciences ( email )

Tiefenbronner Str. 65
Pforzheim, Baden-Württemberg D-75175
Germany

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