Keywords: Agency theory
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Journal Articles

Does board gender diversity moderate the relationship between cash holding and corporate social responsibility disclosure? A worldwide perspective

María Consuelo Pucheta-Martínez, Inmaculada Bel-Oms, Isabel Gallego-Álvarez
Journal: Revista de Contabilidad – Spanish Accounting Review
Revista de Contabilidad – Spanish Accounting Review 1–20.
https://doi.org/10.1108/SAR-02-2026-0002
Published: 10 July 2026
... wealth. Drawing on agency theory, the separation of shareholders (principals) and managers (agents) may generate information asymmetries and agency problems (Jensen and Meckling, 1976). To avoid this situation, agency approach supports the premise that an external corporate governance mechanism...
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