Corporate board attributes and conditional accounting conservatism: Evidence from French firms

Boussaid, Nabila; Sougné, Danielle; Hamza, Taher

doi:10.19030/jabr.v31i3.9224

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Corporate board attributes and conditional accounting conservatism: Evidence from French firms

Boussaid, Nabila; Sougné, Danielle; Hamza, Taher

2015 • In Journal of Applied Business Research, Vol 31, No 3 (2015)

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https://hdl.handle.net/2268/181456

DOI
10.19030/jabr.v31i3.9224

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Keywords :

conditional accounting conservatism; gender diversity; board size

Abstract :

[en] 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.

Disciplines :

Finance

Author, co-author :

Boussaid, Nabila ; Université de Liège - ULiège > Form. doct. sc. éco. & gest. (sc. gestion - Bologne)

Sougné, Danielle ; Université de Liège > HEC-Ecole de gestion : UER > Gestion financière et consolidation

Hamza, Taher; IHEC-Université de Carthage > Finance > Finance

Language :

English

Title :

Corporate board attributes and conditional accounting conservatism: Evidence from French firms

Publication date :

May 2015

Journal title :

Journal of Applied Business Research

ISSN :

0892-7626

eISSN :

2157-8834

Publisher :

Clute Institute

Volume :

Vol 31, No 3 (2015)

Peer reviewed :

Peer Reviewed verified by ORBi

Funders :

HEC-ULG

Available on ORBi :

since 13 May 2015

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