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Diversite En Genre Dans Les Conseils D'Administration Et Persistance Des Benefices Comptables : Investigation Empirique Dans Le Contexte Franҫais

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  • Wafa Hili

    (FSEG - Université de Sfax - University of Sfax)

  • Habib Affes

    (FSEG - Université de Sfax - University of Sfax)

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 socio-psychological attitude adopted by female directors, and by the visibility of barriers that would hinder their hierarchical progression.

Suggested Citation

  • Wafa Hili & Habib Affes, 2013. "Diversite En Genre Dans Les Conseils D'Administration Et Persistance Des Benefices Comptables : Investigation Empirique Dans Le Contexte Franҫais," Post-Print hal-00991930, HAL.
    • Handle: RePEc:hal:journl:hal-00991930
    Note: View the original document on HAL open archive server: https://hal.science/hal-00991930
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