Corporate Board Attributes And Conditional Accounting Conservatism: Evidence From French Firms

Main Article Content

Nabila Boussaid
Taher Hamza
Danielle Sougne

Keywords

Conditional Accounting Conservatism, Board Size, Gender Diversity, Board Activities

Abstract

We investigate the relationship between corporate board of directors’ attributes and conditional accounting conservatism in the French context. Using a pooled regression model over the period 2009-2012, our empirical results can be summarized as follows. First, greater board activity encourages more conservative reporting in financial statements. Second, larger board size diminishes conditional accounting conservatism. Lastly, there is a positive association between gender diversity and accounting conservatism. As a robustness test, we use alternative measures of accounting conservatism, namely time series and accrual-based measures in addition to asymmetric timeliness of earnings. Our findings suggest that boards of directors’ attributes are an important factor in determining the financial reporting quality of French firms.

 

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