DIVERSITÉ EN TERMES DE GENRE ET DE STATUT PROFESSIONNEL AU SEIN DES ORGANES DE DIRECTION ET GOUVERNANCE DES ENTREPRISES

Hanen Koubaa Ben Ayed- and Sarah Saint Michel
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Hanen Koubaa Ben Ayed-: ESC Amiens
Sarah Saint Michel: PRISM Sorbonne - Pôle de recherche interdisciplinaire en sciences du management - UP1 - Université Paris 1 Panthéon-Sorbonne

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Abstract: In this study, we examined the relationship between board diversity and the quality of financial reporting. More precisely, we tested the impact of the proportion of women on board director and executive committee, as well as the employee representation on the analyst's forecast accuracy. Based on one sample of company of SBF 120 between 2005 and 2007, results indicate one negative effect of the presence of employee representation on the board and women board director on the quality of corporate disclosure.

Keywords: Governance; Women; Employee representation; Diversity; Corporate Social Responsibility; corporate; Administrateur salarié; Diversité; RSE--communication financière; Gouvernance d'entreprise; Femmes (search for similar items in EconPapers)
Date: 2012-05-21
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00937920

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