BDIVBibliothèque Départementale d'Ille et Vilaine (French library)
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Similarly, an increase in BIND, NXD, EXD, BM and BDIV reduces firm's cash holding.
The positive sign of BIND, NED, EXD and BDIV follows the findings of (Dittmar et al.
Lastly, the positive and significant coefficient of BDIV in dictator regime reveals that the presence of female directors on the board enhances cash level in dictator regime.
The coefficients of NXD (t-1) * PC, EXD (t-1) * PC, BM (t-1) * PC and BDIV (t-1) * PC are negative and statistically significant in relation to cash holding.
Lastly, BDIV (t-1) * PC is positively related to cash holding in small size sampled firms showing that small size politically connected firms with BDIV stockpile more cash.