Tag: Difference-in-differences

Female directors and the firm’s cost of debt: Evidence from a quasi-natural Experiment

Whereas in 2001 women held around 5% of board seats in Norway, in 2007 their representation increased to more than 40%. This extraordinary change was the result of a board-gender quota regulation enacted in 2006. This study leverages this unique research setting and implements difference-in-differences estimations to investigate whether the appointment of female directors affects the firm’s cost of […]

Et si la composition par genre du conseil d’administration avait des effets sur l’agressivité fiscale des entreprises?

Et si la composition par genre du conseil d’administration avait des effets sur l’agressivité fiscale des entreprises?