Monitoring of the entrenchment of managers through board characteristics: insights from gender diversity, background and independence director’s

Nadia Ben Farhat Toumi (), Nouha Ben Arfa () and Rim Khemiri ()
Additional contact information
Nadia Ben Farhat Toumi: LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], UEVE - Université d'Évry-Val-d'Essonne
Nouha Ben Arfa: ESTA - École Supérieure des Technologies et des Affaires
Rim Khemiri: LARSH - Laboratoire de Recherche Sociétés & Humanités - UPHF - Université Polytechnique Hauts-de-France - INSA Hauts-De-France - INSA Institut National des Sciences Appliquées Hauts-de-France - INSA - Institut National des Sciences Appliquées

Post-Print from HAL

Abstract: The purpose of this study is to investigate the relationship between the entrenchment managerial and board characteristics in publicly traded French firms. These two concepts are at the intersection of corporate finance and accounting, as managerial entrenchment and board characteristics may affect earnings management, which would make investors reluctant to invest in a firm. Using data on listed firms belonging to the SBF120, over the period 2011–2018, we mainly find that: the entrenchment managerial is impacted by (1) gender diversity, (2) educational background (3) and independence directors.

Keywords: Managerial entrenchment; Board diversity; Educational background; Board independence (search for similar items in EconPapers)
Date: 2022-08-31
References: Add references at CitEc
Citations:

Published in Nizar Mohammad Alsharari. Banking and accounting issues, IntechOpen, 2022, ⟨10.5772/intechopen.103071⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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-03919389

DOI: 10.5772/intechopen.103071

Access Statistics for this paper

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