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...

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,...