Warum Aufsichtsräte mit weiblichen Mitgliedern weniger Fehler machen

Aufsichtsräte mit einer oder mehreren Frauen als Mitglieder haben eine um 38% geringere Wahrscheinlichkeit, ihre Finanzkennzahlen korrigieren zu müssen. Dieses ergibt eine Studie aus den USA.

Companies whose directors include one or more women are 38% less likely to have to restate their financial-performance figures to correct errors than firms with all-male boards, says a team led by Lawrence J. Abbott of the University of Wisconsin-Milwaukee. Gender diversity may make a board more open to viewpoints that oppose the CEO’s and may encourage a more deliberative and collaborative decision-making process, according to the research, published in the American Accounting Association journal Accounting Horizons.

Source: Women on corporate boards foster better financial reporting, study finds