Does female board directorship affect the quality of KPI voluntary disclosure? Some evidence from French family firms

Abstract

Purpose

This paper aims to examine the impact of female board directorship on the quality of key performance indicators voluntary disclosure (hereafter QKPI). Further, this paper explores whether the presence of family board members mitigates the female directors’ effect on the QKPI.

Design/methodology/approach

This study explores closely held family firms listed on the CAC All-Tradable during 2015–2022.

Findings

The initial findings provide consistent evidence indicating a positive association between female board directorship and the QKPI. However, testing for the moderating effect of family board members on the linkage between female representation in the company’s boardroom and the QKPI reveals a negative relation.

Originality/value

This study focuses on gender equality in French-listed companies, a topic that has received little attention from researchers. The country and the period considered in this paper are noteworthy characteristics that enhance the value of this research. This study sheds light on issues concerning the 2016 law that requires quotas for women on boards of directors in French firms.

Citation

Boujelben, C. (2024), "Does female board directorship affect the quality of KPI voluntary disclosure? Some evidence from French family firms", Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-06-2023-2062