女性高管是否影响公司盈余质量——基于我国上市公司的大样本分析
    点此下载全文
引用本文:张会丽,张然,林景艺.女性高管是否影响公司盈余质量——基于我国上市公司的大样本分析[J].财经理论与实践,2010,(6):62-66
摘要点击次数: 798
全文下载次数: 199
作者单位
张会丽,张然,林景艺 (北京大学 光华管理学院 北京100871) 
中文摘要:选用我国上市公司的大样本数据,实证检验公司高层中女性比例的高低对上市公司的盈余质量的影响。结果显示,与国外同类研究的结论不一致,在我国上市公司中,盈余反应系数、稳健性、平滑度以及持续性等各个方面的盈余质量均未因女性高管的作用而存在显著差异。
中文关键词:女性高管  性别差异  公司治理  盈余质量
 
Does Female Senior Management Affect Earnings Quality——A Large Sample Analysis of Chinese Listed Firms
Abstract:Using a large sample of Chinese listed companies, whether the gender ratio difference in senior management affect firms'earnings quality is examined. Different from literature investigating foreign companies, our results show that that earnings quality proxies including earnings response coefficients, conservatism, smoothness, and persistence do not experience significant differences in the presence of higher ratio of female senior managers.
keywords:Female Senior Manager  Gender Difference  Corporate Governance  Earnings Quality
查看全文   查看/发表评论   下载pdf阅读器