The purpose of this study is to investigate the relationship between the entrenchment managerial and board characteristics in publicly traded French firms. These two concepts are at the intersection of corporate finance and accounting, as managerial entrenchment and board characteristics may affect earnings management, which would make investors reluctant to invest in a firm. Using data on listed firms belonging to the SBF120, over the period 2011–2018, we mainly find that: the entrenchment managerial is impacted by (1) gender diversity, (2) educational background (3) and independence directors.