26 avril 2016 : Ammar-Ali Gul doctorant en Sciences de Gestion )
a présenté : un papier accepté à la conférence de European Academy of Management
- « Gender Diverse Boards and Related-Party Transactions : The Role of Statutory and Demographic Attributes of Women Directors »
« We use a data set of 394 French firms from the CAC All-Shares index listed on Euro-next Paris, over the period 2001–2010 in order to answer the following questions :
Is there any relation between board’s gender diversity and firm’s use of related party transactions ? And, how does statutory and demographic attributes of women directors affect this relationship ?
We find that the percentage of women on corporate boards is positively associated with related party transactions. Results are more relevant when we take into account some attributes of women directors.
Prominently, we find that statutory and demographic attributes can fulfill the objective of efficient monitoring to reduce or to disclose related party transactions depending on the nature of such transactions. »
Haut de la page ↑