Prof. Barbara Sveva Magnanelli Publishes Paper in Journal of International Accounting Research

JCU Professor Barbara Sveva Magnanelli recently published “Do Female Directors on Corporate Boards Make a Difference in Family-Owned Businesses?” in the Journal of International Accounting Research: Spring, Vol. 19, No. 1, pp. 85-102. The paper was co-authored by Luigi Nasta from LUISS Guido Carli University and Elisa Raoli from the Catholic University of the Sacred Heart.

Professor Barbara Sveva Magnanelli

Professor Barbara Sveva Magnanelli

This paper investigates how the presence of female directors on corporate boards impacts the performance of family firms. This study enriches the literature on gender diversity on corporate boards and its effects on firm performance by focusing on a country in which family businesses are dominant. The empirical analysis is conducted on a sample of 165 Italian-listed firms from 2011 to 2016, representing the period during which the mandatory gender quota law was introduced and implemented in Italy. The results show a positive relationship between the presence of women on corporate boards and firm performance, specifically in family-owned businesses. These findings lead to the conclusion that female directors do not have a negative impact on firm performance. In addition, given the domination of family businesses and a mandatory gender quota law in Italy, this study makes a regulatory and performance assessment not previously examined in the literature.

Assistant Professor of Accounting and Management at JCU, Prof. Magnanelli has been teaching Financial Accounting, Managerial Accounting, Financial Reporting, Performance Measurement, and Corporate Governance courses for undergraduate and graduate programs since 2009.  Her main research interests are in corporate governance issues, with particular regard to the board of directors and financial statement frauds. She has also focused her studies on social enterprises and corporate social responsibility.

In Summer I 2020, Prof. Magnanelli will be teaching Financial Accounting and in Fall 2020 she will be teaching Financial Accounting and Principles of Management.