Diversidad de género y valor de mercado: una comparación entre Europa y América Latina

Autores/as

  • Ana Caroline Nascimento Universidad Estatal de Campinas
  • Nágela Bianca do Prado Universidad Estatal de Campinas
  • Márcio Marcelo Belli Universidade de Campinas
  • Luiz Eduardo Gaio Universidad Estatal de Campinas
  • Angela Christina Lucas Universidad Estatal de Campinas

DOI:

https://doi.org/10.22561/cvr.v33i1.7114

Palabras clave:

Diversidad. El género. Valor de mercado. Europa. américa latina.

Resumen

Los debates sobre la diversidad de género han abordado la influencia de las mujeres en los entornos organizativos y su papel en el aumento de los beneficios económicos y no económicos. En este sentido, el presente estudio pretendía identificar cómo afecta al valor percibido de una empresa una mayor igualdad de género en un entorno organizativo. A partir de los datos secundarios del eje social de la base de datos Refinitiv EIKON, se realizó un estudio cuantitativo mediante regresión lineal múltiple sobre una muestra de 2.195 empresas de dos bloques de países: Europa y América Latina. Para ambos bloques de países, se encontró que una mayor igualdad de género en un consejo de administración tiene una correlación positiva con el valor de mercado de la empresa. Además, se encontró, pero sólo para América Latina, que una política de igualdad salarial de género, así como la igualdad de género en términos de gestión, tiene una correlación positiva con el indicador Q de Tobin. La principal innovación de este estudio es el enfoque cuantitativo, ya que la mayoría de las investigaciones anteriores se han basado en entrevistas y observaciones cualitativas para comprender la adhesión a la diversidad de género en las organizaciones. Las conclusiones del estudio se limitan a la muestra de empresas consideradas y al periodo observado. Los resultados tienen el potencial de ampliar el debate sobre la igualdad de género en el entorno empresarial al identificar y cuantificar la influencia de las mujeres en los beneficios empresariales.

 

Biografía del autor/a

Ana Caroline Nascimento, Universidad Estatal de Campinas

Estudiante de Máster en Administración en la Facultad de Ciencias Aplicadas de la UNICAMP.

Nágela Bianca do Prado, Universidad Estatal de Campinas

Estudiante de Máster en Administración en la Facultad de Ciencias Aplicadas de la UNICAMP.

Márcio Marcelo Belli, Universidade de Campinas

Professor de Ciências Contábeis da Faculdade de Ciências Aplicadas/Universidade de Campinas – UNICAMP.

Luiz Eduardo Gaio, Universidad Estatal de Campinas

Profesor del programa de maestría y doctorado de la Escuela de Ciencias Aplicadas / Universidad Estatal de Campinas - UNICAMP

Angela Christina Lucas, Universidad Estatal de Campinas

Profesor en los programas de maestría y doctorado de la Facultad de Ciencias Aplicadas / Universidad Estatal de Campinas - UNICAMP

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Publicado

2022-04-30

Cómo citar

NASCIMENTO, A. C. .; DO PRADO, N. B.; BELLI, M. M.; GAIO, L. E.; LUCAS, A. C. . Diversidad de género y valor de mercado: una comparación entre Europa y América Latina. Contabilidade Vista & Revista, [S. l.], v. 33, n. 1, p. 195–217, 2022. DOI: 10.22561/cvr.v33i1.7114. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/7114. Acesso em: 30 jun. 2024.