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

IF 3.5 Q1 BUSINESS, FINANCE Meditari Accountancy Research Pub Date : 2024-08-30 DOI:10.1108/medar-06-2023-2062

Chourouk Boujelben

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引用次数: 0

摘要

目的本文旨在研究女性董事对关键绩效指标自愿披露（以下简称 QKPI）质量的影响。此外，本文还探讨了家族董事会成员的存在是否会减轻女性董事对 QKPI 的影响。研究结果初步研究结果提供了一致的证据，表明女性董事与 QKPI 之间存在正相关。然而，在测试家族董事会成员对公司董事会中女性代表与 QKPI 之间联系的调节作用时，发现两者之间存在负相关关系。原创性/价值本研究重点关注法国上市公司中的性别平等问题，而这一话题很少受到研究人员的关注。本文所考虑的国家和时期是值得注意的特点，这些特点提高了本研究的价值。本研究揭示了与 2016 年要求法国公司董事会中女性配额的法律有关的问题。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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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.

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来源期刊

Meditari Accountancy Research BUSINESS, FINANCE-

CiteScore

7.80

自引率

14.30%

发文量

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.