Corporate Board Gender Diversity and Financing Decision

Based on a total of 1,590 listed non-financial firms the Taiwan Stock Exchange and Taipei Exchanges covering period 2007~2020, this study examines whether firm’s financing decision, namely, capital structure policy is affected by corporate board gender diversity. While existing research has explored effects diversity various financial consequences, argues that contributes to better performance higher social reputation, one hand, it allows firm borrow more funds or enjoy loan conditions, other also leads level trust in ability repay debts from its funders. All these factors make likely have debt utilization. Through correlation analysis multiple regression estimation, principal outcome shows with greater degree tends use decision.