global-journal-of-management-and-business-research Global Journal of Management and Business Research 0975-5853 2249-4588 Global Journals Publishing Group Incorporated 75286 Corporate Boards Gender Diversity and Earnings Persistence: The Case of French Listed Firms HiliDr. Wafa AffessProf. Habib TUNISIA, Faculty of Economic Sciences and Management 15 03 2012 12 22 64 72

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.

 diversity gender board of directors earnings persistence SBF120. Full Text

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.