... the moderating role of board gender diversity. Design/methodology/approach A dataset comprising 455 annual observations from French companies listed on the CAC 40 index from 2010 to 2022 was used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least...

... number of observations for the seven-year periods is 2,821 firm years. Audit committee characteristics examined are size, independence, gender diversity and number of meetings. Regarding the effectiveness of the audit committee, it is measured using a composite index developed from its individual...

... Female board Earnings management Gender diversity Accruals In recent years, there has been a significant increase in corporate engagement with environmental disclosure activities, primarily driven by growing interest and demands from stakeholders for companies to embrace environmentally...