女性高管参与企业管理会影响上市公司的盈余管理决策吗?  

Does female's involvement in business management influence the decisions on earnings management?

作　　者：扈晓夕 

机构地区：[1]天津财经大学

出　　处：《中国注册会计师》2015年第5期66-71,3,共6页The Chinese Certified Public Accountant

摘　　要：基于厌恶风险和缺乏过度自信的内在特质,女性高管的企业管理行为与男性相比更加保守和谨慎。作为企业管理的一部分,女性高管在盈余管理方面也会体现其内在特质,偏爱选择低风险的真实活动盈余管理。本文选取2009—2013年沪深两市的面板数据,采用普通最小二乘法,对上市公司女性高管人数占高管总人数的比重与管理层进行真实活动盈余管理程度占总盈余管理程度的比重之间的相关性进行了多元回归检验。结果发现,上市公司女性高管参与企业管理的程度与管理层对真实活动盈余管理的偏好度呈显著的正相关关系。因此,本文建议上市公司适当增加女性高管在高级管理团队中的比重,以避免冒险的盈余管理决策损害财务报表的公允性。The article selects the panel data of Shanghai and Shenzhen stock markets during 2009-2013 and uses ordinary least squares method to conduct a multiple regression test on the relevance of the proportion that female takes in the senior management of listed companies, and the proportion that the degree of earnings management through real activities manipulation takes in the degree of total earnings managements. It finds that the more female involved in the corporate governance, the more preference there will be to the earnings management through real activities manipulation. Thus, the article suggests the proportion of female in management to be increased so as to avoid risky earnings management decisions harming the fairness of financial report.

关 键 词：女性高管 内在特质 真实活动盈余管理 企业管理 

分 类 号：F275[经济管理—企业管理] C913.68[经济管理—国民经济]