Do women on audit committees influence the quality of nonfinancial reporting? An analysis of listed companies in the SBF 120 index
This paper examines the influence of female representation on audit committees (ADs) on the quality of non-financial reporting. Results of an empirical study conducted with a sample of companies belonging to the French SBF 120 stock market index during the period 2014 to 2021 show the positive influ...
Enregistré dans:
| Dans: | URI:https://journals.openedition.org/fcs, |
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| Auteurs principaux: | , , |
| Format: | Article ou chapitre numérique |
| Langue: | Anglais |
| Publié: |
Finance Contrôle Stratégie
2024
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| Sujets: | |
| Accès en ligne: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |