摘要
本文运用2010~2014年深市A股上市公司数据,研究了我国女性CFO对财务报告质量的影响,以及在不同产权性质下这一影响的差异。研究发现:总体而言,我国女性CFO与财务报告质量之间不存在显著的正相关关系;相对于中央控股国有企业,地方控股国有企业女性CFO更能显著提升财务报告质量;民营企业与国有企业女性CFO对财务报告质量的积极作用无显著差异。本文的发现对研究中国女性高管作用、女性高管培养及财务报告质量提升具有一定的启示作用。
Using a sample of firms in Shenzhen stock exchange during the period 2010-2014, this paper investigates the effect of CFO gender on financial reporting quality and whether this effect is different among groups divided by ownership. We find that, there doesn't exist a significantly positive relationship between female CFOs and financial reporting quality in SOEs generally. However, female CFO is significantly associated with high-quality financial reporting in local holding SOEs as compared with central holding SOEs and this association isn't significantly different between SOEs and private firms. Overall, our finds are helpful to study the role of female directors, female managers training and the improvement of financial reporting quality.
出处
《财务研究》
2016年第4期62-69,共8页
Finance Research
基金
国家社会科学基金项目(13BGL057)
江苏高校哲学社会科学项目(2015SJB144)
教育部人文社会科学基金项目(13YJC630080)
关键词
女性CFO
心理特征
透明度
财务报告质量
female CFO
psychological characteristics
transparency
financial reporting quality
