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Journal Articles Strategic Change Year : 2020

Boardroom attributes and trade credit under different ownership structures

Abstract

The effects of boardroom attributes on trade credit may differ depending on the types of ownership structures. The study provides new evidence on simultaneously four categories of boardroom characteristics (i.e., the board size, independence, assiduity, gender diversity) under different ownership structures. The empirical analysis shows that board independence is positively associated with trade credit for firms with dispersed and managerial ownership, whereas it is negatively associated with trade credit for firms with concentrated ownership. Moreover, the presence of women on boards is negatively linked to trade credit regardless of the ownership structure, which suggests the risk-averse tendency of female directors.
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hal-02563453 , version 1 (05-05-2020)

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Ramzi Benkraiem, Hamrouni Amal, Anthony Miloudi, Ali Uyar. Boardroom attributes and trade credit under different ownership structures. Strategic Change, 2020, ⟨10.1002/jsc.2338⟩. ⟨hal-02563453⟩
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