Resumen

BRIOZZO, Anahí; ALBANESE, Diana  y  SANTOLIQUIDO, Diego. Corporate governance, financing and gender: A study of SMEs from Argentinean Securities Markets. Contad. Adm [online]. 2017, vol.62, n.2, pp.339-357. ISSN 0186-1042.  https://doi.org/10.1016/j.cya.2017.01.005.

The aim of this work is to study corporate governance (CG) in small and medium enterprises (SMEs) from a gender perspective. In particular, we study the participation of women in ownership, management (board and senior management) and external audit in SMEs participating in the Argentinean Securities Market. The results show that participation of women in ownership and in external audit has a significant relationship with financing decisions. However, we do not find evidence of relations among different levels of GC and gender.

Palabras llave : Corporate governance; Gender Small and médium enterprises; Financing.