Abstract
Abstract
The study of diversity on the board of directors of companies has taken on greater relevance due to the possible implications on the financial performance of companies. The objective of this research is to analyze the relationship between diversity and gender equity on the board of directors with respect to the financial performance of non-financial companies in Chile. Descriptive statistics, measures of central tendencies, correlations and panel data regressions were applied considering a sample of 100 companies. It is evident that gender has no influence on financial performance, but the equity and presence of women on the board of directors negatively affects the financial performance of companies.
Keywords: corporate governance, gender diversity, board of directors, financial performance, firm value.