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Board Gender Diversity and Investment Efficiency: evidence from UK Private Firms
Journal article   Open access   Peer reviewed

Board Gender Diversity and Investment Efficiency: evidence from UK Private Firms

Xiaoxu Zhang, Pallab Kumar Biswas, Dinithi Ranasinghe and Helen Roberts
Accounting in Europe, p.1
14/03/2026
Handle:
https://hdl.handle.net/10523/50170

Abstract

investment efficiency UK private firms board gender diversity critical mass investment efficiency women directors
This paper examines the relationship between private firm investment efficiency and board gender diversity in the UK from 2006 to 2019. The findings indicate that board gender diversity has a positive impact on private firm investment efficiency, with the effect primarily driven by reductions in overinvestment rather than underinvestment. Contrary to the critical mass hypothesis, even the presence of a single woman director is associated with improved investment efficiency, and this positive effect becomes more pronounced as women's representation increases. Further analysis reveals that the effect of women directors is stronger in financially constrained firms and more pronounced in non-family firms. The findings support regulations to increase the representation of women directors in private firms.
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Published (Version of record)CC BY V4.0 Open Access
url
https://doi.org/10.1080/17449480.2026.2622079View
Published (Version of record)CC BY V4.0 Open

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