Maximiliano GonzálezAlexander GuzmánMargarita OrtizMaría Andrea Trujillo Dávila2026-03-222026-03-22202510.2139/ssrn.5559921https://doi.org/10.2139/ssrn.5559921https://andeanlibrary.org/handle/123456789/84560enLatin AmericansCorporate governanceTransparency (behavior)Diversity (politics)Gender diversityBusinessPolitical scienceAccountingFrom Diversity to Transparency: Evidence from Latin American Firmspreprint