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

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。

Does Female Senior Management Affect Earnings Quality——A Large Sample Analysis of Chinese Listed Firms

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.