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

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

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

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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 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.

How to Cite This Article

Dr. Hili, Prof. Affess. . "Corporate Boards Gender Diversity and Earnings Persistence: The Case of French Listed Firms". Global Journal of Management and Business Research GJMBR Volume 12 (GJMBR Volume 12 Issue 22).

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords
board of directorsDiversityearnings persistenceGenderSBF120
Classification
GJMBR Classification JEL Code: J16
  • Submission ReceivedFebruary 12, 2012
  • Peer Review Double Blind
    Handling Editor
  • Accepted February 29, 2012
  • Published March 15, 2012
Version of record

v1.2

Issue date
December 22, 2012

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

Dr. Hili
Dr. Hili Faculty of Economic Sciences and Management
Prof. Affess
Prof. Affess
  • Submission ReceivedFebruary 12, 2012
  • Peer Review Double Blind
    Handling Editor
  • Accepted February 29, 2012
  • Published March 15, 2012