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

A chapter in Banking and Accounting Issues from IntechOpen

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)
JEL-codes: M41 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:ito:pchaps:257861

DOI: 10.5772/intechopen.103071

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