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Monitoring of the Entrenchment of Managers through Board Characteristics: Insights from Gender Diversity, Background and Independence Director's

In: Banking and Accounting Issues

Author

Listed:
  • Nadia Ben Farhat-Toumi
  • Nouha Ben Arfa
  • Rim Khemiri

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.

Suggested Citation

  • Nadia Ben Farhat-Toumi & Nouha Ben Arfa & Rim Khemiri, 2022. "Monitoring of the Entrenchment of Managers through Board Characteristics: Insights from Gender Diversity, Background and Independence Director's," Chapters, in: Nizar Mohammad Alsharari (ed.), Banking and Accounting Issues, IntechOpen.
    • Handle: RePEc:ito:pchaps:257861
    DOI: 10.5772/intechopen.103071
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    More about this item

    Keywords

    managerial entrenchment; board diversity; educational background; board independence;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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