DIVERSITE EN GENRE DANS LES CONSEILS D'ADMINISTRATION ET PERSISTANCE DES BENEFICES COMPTABLES: INVESTIGATION EMPIRIQUE DANS LE CONTEXTE FRANҪAIS

Wafa Hili and Habib Affes ()
Additional contact information
Wafa Hili: FSEG - Université de Sfax - University of Sfax
Habib Affes: FSEG - Université de Sfax - University of Sfax

Post-Print from HAL

Abstract: This article empirically tests the impact of gender diversity of the boards of directors on earnings quality in general, and on earnings persistence in particular. Using a sample of 70 French firms listed at the "SBF 120" index, we find that the enhancement of earnings persistence could not attributed to gender diversity. The results do not display significant differences among firms with female and male directors. Those results may be traced back to the socio-psychological attitude adopted by female directors, and by the visibility of barriers that would hinder their hierarchical progression.

Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00991930
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-00991930/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00991930

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().