88436 20230914083232.0 doi 10.1016/j.jcom.2019.03.002 sideral 111484 ART-2019-111484 eng Esteban-Salvador, L. Universidad de Zaragoza (orcid)0000-0001-6511-1893 The presidency of the governing boards of cooperatives in Spain: a gendered approach 2019 Access copy available to the general public Unrestricted International cooperative values and principles are guidelines that could lead cooperatives towards greater gender equality in the decision-making process. Stimulated by the interest in cooperatives and by the growing demand for advocating a faster increase in the presence of chairwomen in boardrooms, this research aims to analyse the impact of the gender of the cooperative president in some variables related to financial and employment ratios, corporate governance and other characteristics of the organization in Spain. Information about the major Spanish cooperative entities has been collected and analyzed to carry out the empirical study. We find that cooperatives with higher liquidity ratio, higher number of employees, higher percentage of female employees, higher employee costs divided by operating revenue ratio, lower indebtedness, and fewer years since the appointment of the president have a higher probability of belonging to the group of cooperatives with a board chaired by a woman. Cooperatives headed by women exhibit a higher ratio of staffing costs to operating revenues, which could indicate an increased intensity of cooperative principles and values related with the primacy of the economic welfare of workers over the economic benefits. info:eu-repo/grantAgreement/ES/DGA/FSE info:eu-repo/semantics/openAccess All rights reserved http://www.europeana.eu/rights/rr-f/ 0.534 2019 Strategy and Management 2019 Q2 Business and International Management 2019 Q2 info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Gargallo-Castel, A. Universidad de Zaragoza (orcid)0000-0001-8054-8997 Pérez-Sanz, J. Universidad de Zaragoza (orcid)0000-0003-1659-7617 4012 650 Universidad de Zaragoza Dpto. Direcc.Organiza.Empresas Área Organización de Empresas 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 7, 1 (2019), 34-41 Journal of Co-operative Organization and Management 2213-297X 383971 http://zaguan.unizar.es/record/88436/files/texto_completo.pdf Postprint 55401 http://zaguan.unizar.es/record/88436/files/texto_completo.jpg?subformat=icon icon Postprint oai:zaguan.unizar.es:88436 articulos driver 2023-09-13-10:44:38 ARTICLE