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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA)
Lopes, A.I., Lourenço, I., Branco, M. & Sarquis, R. (2017). The effects of LGBT executives on financial performance and firm value. 40th European Accounting Association Annual Congress .
Exportar Referência (IEEE)
A. I. Lopes et al.,  "The effects of LGBT executives on financial performance and firm value", in 40th European Accounting Association Annu. Congr. , 2017
Exportar BibTeX
@misc{lopes2017_1719128561972,
	author = "Lopes, A.I. and Lourenço, I. and Branco, M. and Sarquis, R.",
	title = "The effects of LGBT executives on financial performance and firm value",
	year = "2017",
	url = "http://eaa2017.eaacongress.org/r/home"
}
Exportar RIS
TY  - CPAPER
TI  - The effects of LGBT executives on financial performance and firm value
T2  - 40th European Accounting Association Annual Congress 
AU  - Lopes, A.I.
AU  - Lourenço, I.
AU  - Branco, M.
AU  - Sarquis, R.
PY  - 2017
UR  - http://eaa2017.eaacongress.org/r/home
AB  - Drawing on resource based theory, we analyse the relationship between the presence of LGBT executives on the leadership of a firm with its financial performance and market value. The existence of LGBT executives is considered to be associated with the existence of employee and customer goodwill towards LGBT-friendly policies and practices and lead to human capital and reputational benefits. Our findings suggest that firms with LGBT executives outperform their counterparts in terms of both financial performance and market value. However, after further investigation, we found that there is no direct effect on firms’ market value, rather an indirect one via the effect on financial performance. We interpret this as suggesting that although employee and customer goodwill towards LGBT-friendly policies and practices do directly result in better financial performance and indirectly lead to better market performance, investors are still indifferent to these benefits and/or insensitive to LGBT rights.
ER  -