Purpose: The purpose of this paper is to examine the association between the financial expertise (accounting and non-accounting) of female directors in the audit committee and the voluntary disclosure of financial forward-looking information. Design/methodology/approach: The sample is composed...

Purpose: The purpose of this paper is to analyse how board diversity affects firm financial outcomes through the way in which this diversity helps to improve voluntary disclosures. Design/methodology/approach: The partial least squares (PLS) technique is used, and a sample of the manufacturing...