tailieunhanh - Board of directors’ composition and performance in French CAC 40 listed firms

The results show that there was a significant relationship between board gender diversity and firm performance from our samples CAC 40 companies. In addition, we find significant negative impact of leverage on the financial performance for CAC 40 firms. | Board of directors composition and performance in French CAC 40 listed firms Accounting 3 2017 245 256 Contents lists available at GrowingScience Accounting homepage ac Board of directors composition and performance in French CAC 40 listed firms Ali Ahmadia and Abdelfettah Bourib a Accounting . candidate in faculty of economics and management of sfax airport road km 4 3018 sfax bp 1088 Tunisia b Professor in the faculty of economics and management of sfax airport road km 4 3018 sfax bp 1088 Tunisia CHRONICLE ABSTRACT Article history Reflecting investor expectations most prior corporate governance research attempt to find a Received September 5 2016 relationship between boards of directors composition and firm financial performance. Received in revised format Specifically we try to examine the relationship between the boards size board independence November 11 2016 CEO duality and gender diversity and two measurements of performance in listed companies Accepted November 20 2016 Available online in CAC 40 namely return on assets ROA and return of equities ROE . We found evidence January 2 2017 provide that board characteristics were positively correlated to the firm performance. Keywords However our results show a significant association between ROE ROA and the board of Board composition directors composition. We find significant negative association between financial information CEOs duality and equity-based management compensation. On the other hand the presence of independent Gender diversity directors on the board seems to affect positively the level of financial performance of CAC Firm performance 40 firms. Likewise the stewardship theory assumption the CEO duality is very high and is significantly associated with a higher level of firm performance. The results show that there was a significant relationship between board gender diversity and firm performance from our samples CAC 40 companies. In addition we find significant .

• Kế toán - Kiểm toán
• Board gender diversity
• CAC 40 companies
• French CAC 40 listed firms
• Board of directors’ composition
• Return on assets
• Impact of board gender
• Diversity on firm value
• International evidence
• Firm performance
• Homogeneous effect
• Firm’s risk
• Female CEO
• Female chairwoman
• Carbon emission disclosure
• Company size
• Board independence
• Board characteristics
• Manufacturing firms
• Gender diversity
• Board size
• Economic impact of gender diversity
• Board composition of companies
• Nigerian Stock Exchange
• Mann Whitney U test
• Top level decision making
• Consumer Products
• Eco Product Design
• Health Systems
• New Challenges
• Ethics of Industry
• Health Promoting Charities
• Stock return
• Debt to equity ratio
• Total asset turnover
• Oil price
• Exchange rate
• Finance accounting and Auditing
• Financial leverage
• Real estate business
• Return On Capital Employed (ROCE)
• Return On Assets (ROA)
• Return On Equity (ROE)
• International Conference on Emerging Challenges
• Return on sales
• Return on equity
• Accommodation service
• Financial performance
• Moroccan microfinance institutions
• MIX platform
• Bonds issuance
• Banking performance
• Banking crisis
• Net interest margin
• Vietnamese construction firms
• Capital structure choice
• Bank capital affects profitability
• Two step GMM
• Return on equities
• Vietnam Stock Exchange
• Linear regression model
• ROA and ROE
• Capital adequacy ratio
• Vietnamese commercial banks
• Loan loss reserves
• Return on capital
• Listed construction companies
• Shareholder’s equity
• Liquidity risk
• Total assets
• Bank size
• Saudi arabia and Jordan
• Capital structure
• Debts to Assets
• Firm’s performance
• Asset tangibility
• Management capacity
• Financing decision and firm performance
• Evidence from an emerging country
• Long term debt to total assets
• Ho Chi Minh Stock Exchange
• Generalized method of moment
• Content analysis
• Corporate Social Responsibility Disclosure
• Corporate Financial Performance
• đầu tư chứng khoán
• các loại hình cổ phiếu
• tìm hiểu cổ phiếu
• kĩ năng chơi cổ phiếu
• nghệ thuật chơi cổ phiếu
• thị trường chứng khoán
• phân tích chứng khoán
• khái niệm chứng khoán
• phương pháp đầu tư
• hệ số thu nhập tài sản
• Rate of inflation
• Foreign ownership
• Private ownership
• Corporate liquidity holdings
• Firm size
• Corporate liquidity demand
• Influence corporate liquidity holdings
• Non performing loans
• Indonesian Stock Exchange Banking sector
• Loans to deposits
• Return to assets
• Gross domestic product
• Commercial banks’ performance
• Determinants of banks’ performance
• Sustainable growth of emerging economies
• Net Interest Margins
• Tehran Stock Exchange
• Long run corporate tax avoidance
• Avoidance of paying taxes
• Economic value added
• Market value added
• Impact of the external
• Internal factors of bank performance
• Indian commercial banks
• Do foreign chief executive officers perform better than local ones
• Foreign chief executive officers
• The foreign chief executive officer
• The market performance measure
• Working capital management
• Tobin’s Q
• Cash conversion cycle
• Correlation analysis
• Lecture Accounting
• Accounting information
• Accounting standards
• Fundamental interpretations
• Financial statement data