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What drives the impact of women directors on firm performance? Evidence from intellectual capital efficiency of US listed firms

机译：是什么推动了女性董事对公司性能的影响？ 来自美国上市公司知识产权效率的证据

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Purpose The purpose of this paper is to study whether the presence of women directors on the corporate board influences financial performance (FP). To examine the underlying causal mechanism, the authors modeled firm-level intellectual capital efficiency (ICE) in the relationshipbetween board gender diversity (BGD) and FP. Design/methodology/approach Using a sample of 5,879 US firms, a structural model of BGD, IC and FP is conceptualized by accounting for the endogeneity issues and alternative measures of the key variables in the empirical framework. In the model, the percentage of women directors is taken as BGD measures and value-added intellectual coefficient as an IC performance measure, considering governance and corporate performance measures. Findings The authors find a significant impact of BGD on FP. In particular, the results suggest: BGD is linked to IC; the influence of board gender diversity on the FP is indirect; and ICE fully mediates the relationship between BGD and FP. Originality/value To the best of the author's knowledge, no study has empirically investigated whether the firm-level IC performance explains the influence of BGD on FP. Drawing on the resource-based view and organizational learning theory of the firm, the authors empirically modeled the relationship between BGD and FP through a mediation mechanism of firm-level ICE to fill the void in the literature.
机译：目的本文的目的是研究妇女董事是否对企业委员会的存在影响财务业绩（FP）。为了审查潜在的因果机制，作者在董事会性别多样性（BGD）和FP之间建模了公司级智力资本效率（ICE）。设计/方法/方法使用5,879件美国公司的样本，BGD，IC和FP的结构模型，通过考虑了实证框架中的关键变量的内情问题和替代措施来概念化。在该模型中，妇女董事的百分比被视为BGD措施和增值智力系数作为IC绩效措施，考虑治理和公司绩效措施。调查结果提交人发现BGD对FP的重大影响。特别是，结果表明：BGD与IC相关联;董事会性别多样性对FP的影响是间接的;冰完全介导BGD和FP之间的关系。原创性/价值符合作者知识的最佳知识，没有经验研究了公司级别的IC绩效是否解释了BGD对FP的影响。借鉴了基于资源的视图和公司的组织学习理论，作者经验模仿BGD和FP之间的关系，通过坚固级冰的中介机制来填补文献中的空隙。

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