{"title":"女性董事身份是否影响关键绩效指标自愿披露的质量？来自法国家族企业的一些证据","authors":"Chourouk Boujelben","doi":"10.1108/medar-06-2023-2062","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>This paper aims to examine the impact of female board directorship on the quality of key performance indicators voluntary disclosure (hereafter QKPI). Further, this paper explores whether the presence of family board members mitigates the female directors’ effect on the QKPI.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>This study explores closely held family firms listed on the CAC All-Tradable during 2015–2022.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>The initial findings provide consistent evidence indicating a positive association between female board directorship and the QKPI. However, testing for the moderating effect of family board members on the linkage between female representation in the company’s boardroom and the QKPI reveals a negative relation.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>This study focuses on gender equality in French-listed companies, a topic that has received little attention from researchers. The country and the period considered in this paper are noteworthy characteristics that enhance the value of this research. This study sheds light on issues concerning the 2016 law that requires quotas for women on boards of directors in French firms.</p><!--/ Abstract__block -->","PeriodicalId":18453,"journal":{"name":"Meditari Accountancy Research","volume":"183 1","pages":""},"PeriodicalIF":3.5000,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Does female board directorship affect the quality of KPI voluntary disclosure? Some evidence from French family firms\",\"authors\":\"Chourouk Boujelben\",\"doi\":\"10.1108/medar-06-2023-2062\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>This paper aims to examine the impact of female board directorship on the quality of key performance indicators voluntary disclosure (hereafter QKPI). Further, this paper explores whether the presence of family board members mitigates the female directors’ effect on the QKPI.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>This study explores closely held family firms listed on the CAC All-Tradable during 2015–2022.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>The initial findings provide consistent evidence indicating a positive association between female board directorship and the QKPI. However, testing for the moderating effect of family board members on the linkage between female representation in the company’s boardroom and the QKPI reveals a negative relation.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>This study focuses on gender equality in French-listed companies, a topic that has received little attention from researchers. The country and the period considered in this paper are noteworthy characteristics that enhance the value of this research. This study sheds light on issues concerning the 2016 law that requires quotas for women on boards of directors in French firms.</p><!--/ Abstract__block -->\",\"PeriodicalId\":18453,\"journal\":{\"name\":\"Meditari Accountancy Research\",\"volume\":\"183 1\",\"pages\":\"\"},\"PeriodicalIF\":3.5000,\"publicationDate\":\"2024-08-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Meditari Accountancy Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/medar-06-2023-2062\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Meditari Accountancy Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/medar-06-2023-2062","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Does female board directorship affect the quality of KPI voluntary disclosure? Some evidence from French family firms
Purpose
This paper aims to examine the impact of female board directorship on the quality of key performance indicators voluntary disclosure (hereafter QKPI). Further, this paper explores whether the presence of family board members mitigates the female directors’ effect on the QKPI.
Design/methodology/approach
This study explores closely held family firms listed on the CAC All-Tradable during 2015–2022.
Findings
The initial findings provide consistent evidence indicating a positive association between female board directorship and the QKPI. However, testing for the moderating effect of family board members on the linkage between female representation in the company’s boardroom and the QKPI reveals a negative relation.
Originality/value
This study focuses on gender equality in French-listed companies, a topic that has received little attention from researchers. The country and the period considered in this paper are noteworthy characteristics that enhance the value of this research. This study sheds light on issues concerning the 2016 law that requires quotas for women on boards of directors in French firms.
期刊介绍：
Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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