Corporate Boards Gender Diversity and Earnings Persistence: The Case of French Listed Firms

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Dr. Wafa Hili
Dr. Wafa Hili
2
Prof. Habib Affess
Prof. Habib Affess
1 Faculty of Economic Sciences and Management

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Corporate Boards Gender Diversity and Earnings Persistence: The Case of French Listed Firms Banner
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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.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

Dr. Wafa Hili. 1970. \u201cCorporate Boards Gender Diversity and Earnings Persistence: The Case of French Listed Firms\u201d. Unknown Journal GJMBR Volume 12 (GJMBR Volume 12 Issue 22): .

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GJMBR Volume 12 Issue 22
Pg. 64- 72
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December 22, 2012

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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.

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Corporate Boards Gender Diversity and Earnings Persistence: The Case of French Listed Firms

Dr. Wafa Hili
Dr. Wafa Hili Faculty of Economic Sciences and Management
Prof. Habib Affess
Prof. Habib Affess

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