le 4 octobre 2016 de 12h30 à 14h, Ammar-Ali Gull, doctorant en Sciences de Gestion
a présenté :
« Does gender diversity really constrain earnings management ?
Some evidence from specific attributes of female directors »
We apply the system GMM regression estimation approach on a matched sample of French firms listed on Euronext Paris during the period 2001-2010 to investigate the relationship between board gender diversity and earnings management by considering statutory and demographic attributes of women directors.
Initially, we find a negative relationship between women directors and the magnitude of earnings management.
With regard to statutory and demographic attributes, our findings highlight that financial expertise and audit committee memberships are key attributes of women directors for effective monitoring of earnings management.
However, the women leadership and experience are positively related with the level of earnings management.
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