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

Wafa Hili

44 citations0/0 files storedGlobal Journal of Management and Business Research

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Gender Diversity and Inequality Corporate Finance and Governance Auditing, Earnings Management, Governance

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.

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References

1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations 1978Men and Women of the Corporation.2001Boys will be Boys: Gender, Overconfidence, and Common Stock Investment 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 2003Corporate Governance, Board Diversity, and Firm Value 1981Estimation of Dynamic Models with Error Components 1995The information content of losses 2010The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation

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