Does the board of directors affect cash holdings? A study of French listed firms

Article English OPEN
Boubaker , Sabri; Derouiche , Imen; Nguyen , Duc Khuong;
(2013)
  • Publisher: Springer Verlag (Germany)
  • Subject: Corporate governance; | Agency costs | [ QFIN.GN ] Quantitative Finance [q-fin]/General Finance [q-fin.GN] | : Accounting & auditing [B01] [Business & economic sciences] | Corporate governance | Board of directors | IRG_AXE1 | : Comptabilité & audit [B01] [Sciences économiques & de gestion] | Cash holdings | Board of directors; Agency costs;

International audience; Prior studies show that agency conflicts are important in explaining corporate financial policies and that the board of directors is central to corporate governance. In this study, we examine the role of this governing body in the accumulation of... View more
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