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Boardroom attributes and trade credit under different ownership structures

Author

Listed:
  • Ramzi Benkraiem

    (Audencia Business School)

  • Hamrouni Amal

    (Excelia Group | La Rochelle Business School)

  • Anthony Miloudi

    (CRIEF [Poitiers] - Centre de recherche sur l'intégration économique et financière - UP - Université de Poitiers = University of Poitiers)

  • Ali Uyar

    (Excelia Group | La Rochelle Business School)

Abstract

The effects of boardroom attributes on trade credit may differ depending on the types of ownership structures. The study provides new evidence on simultaneously four categories of boardroom characteristics (i.e., the board size, independence, assiduity, gender diversity) under different ownership structures. The empirical analysis shows that board independence is positively associated with trade credit for firms with dispersed and managerial ownership, whereas it is negatively associated with trade credit for firms with concentrated ownership. Moreover, the presence of women on boards is negatively linked to trade credit regardless of the ownership structure, which suggests the risk-averse tendency of female directors.

Suggested Citation

  • Ramzi Benkraiem & Hamrouni Amal & Anthony Miloudi & Ali Uyar, 2020. "Boardroom attributes and trade credit under different ownership structures," Post-Print hal-02563453, HAL.
    • Handle: RePEc:hal:journl:hal-02563453
    DOI: 10.1002/jsc.2338
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    Cited by:

    1. Benkraiem, Ramzi & Dubocage, Emmanuelle & Lelong, Yann & Shuwaikh, Fatima, 2023. "The effects of environmental performance and green innovation on corporate venture capital," Ecological Economics, Elsevier, vol. 210(C).
    2. Uyar, Ali & Wasiuzzaman, Shaista & Kuzey, Cemil & Karaman, Abdullah S., 2022. "Board structure and financial stability of financial firms: Do board policies and CEO duality matter?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    3. Benkraiem, Ramzi & Uyar, Ali & Kilic, Merve & Schneider, Friedrich, 2021. "Ethical behavior, auditing strength, and tax evasion: A worldwide perspective," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).

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