The effect of gender diversity on the board of Spanish agricultural cooperatives on returns and debt: An empirical analysis

Abstract

Abstract This paper focuses on gender diversity on the boards of Spanish agricultural cooperatives. Specifically, it examines the effect that gender diversity on the board exerts on returns, debt level, and economic risk. Cooperatives differ significantly from investor‐owned firms because cooperative members are producers, agents, and customers of the cooperatives. In Spain, there is an ongoing debate about the importance of women in business management. Spain is also a pioneer in terms of enacting specific legislation for the social economy. The sample examined includes 672 agricultural cooperatives. The results show that firms with greater female representation on their boards have higher returns and operational risk and lower levels of debt. [EconLit Classifications: J16, J54, Q13].

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