Configuration of the board of directors and profitability: A longitudinal study of SBF 120 companies (notice n° 1531472)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01468cam a2200157 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251012014613.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Brédart, Xavier |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Configuration of the board of directors and profitability: A longitudinal study of SBF 120 companies |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2025.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 100 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The purpose of this article is to introduce corporate governance measures into a panelized model for predicting corporate failure in terms of firms’ accounting profitability. Statistical models usually approximate the prediction of corporate failure (the ultimate stage of which is bankruptcy) using accounting ratios. In this article, we focus on the first symptoms of bankruptcy, namely failures in terms of accounting profitability. The inclusion of variables in the forecasting model that reflect the configuration of the board of directors improves its relevance. The analyzed data concern companies on the SBF 120 index over the period 1998–2015. Some characteristics of the configuration of the board of directors, such as its composition and its level of activity, appear to be significantly related to the first symptoms of corporate failure, namely in terms of profitability. |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | 331-332 | 1-2 | 2025-01-12 | p. 71-79 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-la-revue-des-sciences-de-gestion-2025-1-2-page-71?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-la-revue-des-sciences-de-gestion-2025-1-2-page-71?lang=en&redirect-ssocas=7080</a> |
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