Work

Corporate Boards Gender Diversity and Earnings Persistence: The Case of French Listed Firms

Year: 2012
Type: article
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 sociopsychological attitude adopted by female directors, and by the visibility of barriers that would hinder their hierarchical progression.
Authors: Dr. Wafa Hili, Prof. Habib Affess
Language: English
Subfield: Gender Studies
Open Access status: diamond
OpenAlex ID: W1486499312
FWCI: 5.499
Cites: 51
Cited by: 44
Related to: 10