... Information asymmetry Financial reporting quality Cost of equity capital G30 G32 M41 We investigate the impact of female directorship on the cost of equity. Empirical research suggests that gender diversity matters in corporate reporting practices and financial decision-making. The extant...

... the relationship between firms’ financial reporting quality and hedging activities. We will further test whether this relationship varies across the subsamples partitioned by the hedging need. Our last analysis will test how the hedging activities moderate the underinvestment in firms with low financial reporting...