Purpose – The purpose of this paper is to examine whether non-mandated earnings disclosures include value-relevant information and affect information asymmetry and stock market liquidity. Design/methodology/approach – The event study methodology explores the informational content of good,...

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...

This study attempts to add to the small body of existing literature relating the CEO characteristics to earnings management. Our research is carried out on 153 French listed companies over the year 2008. Using discretionary accruals as proxy for earnings management, we find a significant...