Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
612-822-4611

  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Gender Diversity Disclosure Regulation: Empirical Evidence from Germany

Gender Diversity Disclosure Regulation: Empirical Evidence from Germany

Prinz, Lennart
Ls Bwl, Unternehmensrechnung

Hardcover

Series: Muensteraner Schriften Zur Internationalen Unternehmensrechn, Book 24

Business GeneralEconomicsInvesting & Finance

ISBN10: 3631940890
ISBN13: 9783631940891
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Apr 29 2026
Pages: 326
Weight: 1.19
Height: 0.75 Width: 5.83 Depth: 8.27
Language: English
Regulators increasingly use gender diversity disclosure regulations (GDDR) to promote female representation in corporate leadership positions through public pressure. Despite their far-reaching impact on corporate personnel decisions, evidence on efficacy of GDDR is limited. This study examines the disclosure practice and the development of gender diversity across management levels, the determinants of GDDR efficacy, and potentially unintended consequences of GDDR. The results show an overall increase in female leadership among companies affected by GDDR. Furthermore, the findings indicate that different determinants (e.g., public pressure) are associated with the efficacy of GDDR. Moreover, greater supervisory board gender diversity correlates with lower financial reporting quality in specific contexts under certain contextual factors. The empirical findings offer valuable implications for regulators, auditors, enforcement institutions as well as for users of gender diversity reports.

Also in

Investing & Finance

View All