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...
Wedi'i Gadw mewn:
| Cyhoeddwyd yn: | URI:https://journals.openedition.org/fcs, |
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| Prif Awduron: | , , |
| Fformat: | Article ou chapitre numérique |
| Iaith: | Anglais |
| Cyhoeddwyd: |
Finance Contrôle Stratégie
2024
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| Pynciau: | |
| Mynediad Ar-lein: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Crynodeb: | 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 influence of women's AD presence on social and overall corporate social responsibility disclosure. However, a critical mass of at least three women members on a AD must be reached to improve environmental disclosure. The results are in line with the PACTE Law (2019), which increases requirements for the dissemination and certification of non-financial information, and the Copé-Zimmermann Law (2011), which strengthens the presence of women on boards of directors and their various committees. |
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