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Diversité En Termes De Genre Et De Statut Professionnel Au Sein Des Organes De Direction Et Gouvernance Des Entreprises

Author

Listed:
  • 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)

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.

Suggested Citation

  • Hanen Koubaa Ben Ayed- & Sarah Saint Michel, 2012. "Diversité En Termes De Genre Et De Statut Professionnel Au Sein Des Organes De Direction Et Gouvernance Des Entreprises," Post-Print hal-00937920, HAL.
    • Handle: RePEc:hal:journl:hal-00937920
    Note: View the original document on HAL open archive server: https://hal.science/hal-00937920
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    References listed on IDEAS

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