Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/245254 
Year of Publication: 
2019
Citation: 
[Journal:] Cogent Economics & Finance [ISSN:] 2332-2039 [Volume:] 7 [Issue:] 1 [Publisher:] Taylor & Francis [Place:] Abingdon [Year:] 2019 [Pages:] 1-25
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
The purpose of this paper is to investigate the relationship between board gender diversity and firm performance under the enabling and voluntary institutional settings in France. We use a Quantile difference-in-differences and dose-response function estimations. The findings show that the comply-or-explain recommendation by the French code is likely to decrease performance for poorly performing firms. However, firm performance increases after the enabling date in high-performing firms. The results of the dose-response functions show that accounting performance reaches a threshold of 40% of women on boards, which coincides with the French law requirements in 2017.
Subjects: 
Aboard gender diversity
firm performance
enabling approach
quantile difference-in-differences
dose response function
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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