RT Journal Article T1 Managerial Positions of Women in Spanish Exporting SMEs A1 Berenguer Cárceles, Emma A1 Giráldez, Pilar A1 Cardone-Riportella, Clara K1 Gender K1 Corporate Governance K1 Exporting activity AB The aim of this paper is to analyse the influence on Spanish Small and Medium Enterprises exporting activity of women in managerial positions. We distinguish women in three roles: as owners, as board members and as executive managers. Data were collected from System for Analysis of Iberian Balances database and the Spanish High Council of Chamber website. We built a sample of 266 Spanish exporting SMEs during the period 2000–2011, characterised by both financial stability and instability. Applying panel data methodology we observe that firms with executive women are more likely to export, have higher exported volumes, exhibit a more cautious selection of countries and exert a moderation effect in times of crisis. We also confirm the prudential character of women as owners while there are no significant results for women as board members. The paper has some implications for researches, SME’s governance and policymakers. PB Taylor & Francis YR 2016 FD 2016-04-08 LK https://hdl.handle.net/10433/21518 UL https://hdl.handle.net/10433/21518 LA en NO Berenguer, E., Giráldez, P., & Cardone-Riportella, C. (2016). Managerial positions of women in Spanish exporting SMEs. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 45(3), 300-326. NO Departamento de Economía Financiera y Contabilidad DS RIO RD May 8, 2026