女性董事对公司慈善捐赠影响的实证研究——基于中国59家上市公司2011—2013年的平衡面板数据  

Effects of Female Board Members on the Donation of Company:Analysis Based on the Data of 59 Listed Companies in China during 2011—2013

作　　者：胡琦[1] 周端明[1] 

机构地区：[1]安徽师范大学经济管理学院,安徽芜湖241000

出　　处：《河南科技大学学报（社会科学版）》2016年第4期81-87,共7页Journal of Henan University of Science & Technology(Social science)

基　　金：安徽省社科规划一般项目(AHSKY2014D52);安徽师范大学重大项目(FRZD201302);安徽师范大学2015年研究生科研创新与实践项目(2015cxsj032)

摘　　要：近年来董事会性别构成多元化问题备受关注,女性董事在上市公司中越来越多。基于中国59家上市公司2011—2013年的平衡面板数据,实证检验了女性董事对公司慈善捐赠水平的影响。研究结果显示:女性董事的参与对公司慈善捐赠水平具有显著的提升作用;女性董事长对于公司慈善捐赠水平无显著影响,可能是由于我国上市公司中女性董事长实在太少,以至于无法发挥明显作用;女性董事可分为两类,女性独立董事与公司慈善捐赠无显著相关关系,而女性非独立董事显著提升了公司的慈善捐赠水平。In recent years,much attention has been paid to the board gender composition diversity. More andmore female board members appear in listed companies. Based on the balanced panel data of 59 listedcompanies in China during 2011 -2013,this article undertakes an empirical study of the board members on the company ’ s charitable donation. The result shows that female board members have significant promotion effect on the company＇s charitable donation, while female directors have no significant effect,and the reason may lie in their small number. There are two categories of fehave different influences. The female independent directors have no significant effect on the company ’ scharitable donation, while female non-independent directors can significantly promote the company＇s charitable donation.

关 键 词：女性董事 上市公司 慈善捐赠 

分 类 号：F275.5[经济管理—企业管理]