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Chapitre D'ouvrage Année : 2022

Monitoring of the entrenchment of managers through board characteristics: insights from gender diversity, background and independence director’s

Résumé

The purpose of this study is to investigate the relationship between the entrenchment managerial and board characteristics in publicly traded French firms. These two concepts are at the intersection of corporate finance and accounting, as managerial entrenchment and board characteristics may affect earnings management, which would make investors reluctant to invest in a firm. Using data on listed firms belonging to the SBF120, over the period 2011–2018, we mainly find that: the entrenchment managerial is impacted by (1) gender diversity, (2) educational background (3) and independence directors.

Dates et versions

hal-03919389 , version 1 (02-01-2023)

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Citer

Nadia Ben Farhat Toumi, Nouha Ben Arfa, Rim Khemiri. Monitoring of the entrenchment of managers through board characteristics: insights from gender diversity, background and independence director’s. Nizar Mohammad Alsharari. Banking and accounting issues, IntechOpen, 2022, ⟨10.5772/intechopen.103071⟩. ⟨hal-03919389⟩
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