Regulators, standard setters and market participants consider related-party transactions a major issue in financial markets because they can be used to expropriate minority shareholders. External auditing is considered an important governance mechanism that can control the propensity of insiders...

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...