女性领导者的公司财务政策行为研究——来自新三板资本市场的证据  

Research on Corporate Financial Policy Behavior of Female Leaders: Evidence from the New Over-the-Counter Market

作　　者：李致磊[1] LI Zhi-lei(School of Accounting,Jiangsu Institute of Commerce,Nanjing 211168,Jiangsu,China)

机构地区：[1]江苏经贸职业技术学院会计学院

出　　处：《江苏经贸职业技术学院学报》2019年第5期18-21,50,共5页Journal of Jiangsu Institute of Commerce

基　　金：2018年江苏省高职院校青年教师企业实践项目(2018QYSJ034);2018年江苏省商业会计学会重点课题“基于校企合作的代理记账云服务模式研究”(2018JSSYKJ202);2018年江苏经贸职业技术学院重点课题“基于财税报告一体化的公司业务信息采集方案研究”(2018JSJM007)

摘　　要：随着经济和社会的发展,中国商业领域涌现出一批女性领导者。女性通常传递给人们一种温和与保守的社会形象,相对于男性领导者,女性领导者是否会导致公司实施更为保守的财务政策,是一个颇有研究意义的话题。通过对全国中小企业股份转让系统的教育业挂牌公司的公开财务数据进行实证研究,没有证据表明女性领导者的公司财务政策与男性领导者的公司财务政策有显著差异,也没有证据表明公司财务政策与董事会成员中女性的比例显著相关。With the development of economy and society,a number of female company leaders have emerged in the Chinese business field.Women usually pass on a moderate and conservative social image.Whether a female leader leads a company to implement a more conservative financial policy than a male leader is a meaningful topic.Through empirical research on the public financial data of the education listed companies in National Small and Medium Enterprise Share Transfer System,there is no evidence to suggest that the financial policies of women-led companies are significantly different from those of men-led companies,and there is no evidence that the company s financial policies and the proportion of women members among board of directors is significantly correlated.

关 键 词：女性领导者 保守 财务政策 新三板 

分 类 号：F275[经济管理—企业管理]