女性高管参与对企业数字化转型的影响研究  

Research on the Impact of Female Executive Participation on Enterprise Digital Transformation

作　　者：汪涛 王星月 冯巧根[1] WANG Tao;WANG Xingyue;FENG Qiaogen(Nanjing University,Nanjing,China)

机构地区：[1]南京大学商学院

出　　处：《管理学报》2024年第8期1163-1172,共10页Chinese Journal of Management

基　　金：国家自然科学基金资助重点项目(71732002);江苏省社会科学应用研究精品工程资助课题(21SYC-028)。

摘　　要：以2011~2020年中国沪深A股上市公司为样本,实证检验女性高管对于企业数字化转型的影响及作用机制。研究发现,女性高管参与可以显著促进企业数字化转型,即女性高管对数字化转型能够展现出“她力量”变革特征。作用机制检验表明:女性高管可以缓解阻碍企业数字化转型的管理层短视主义,发挥“治理效应”;提高企业实施数字化转型的财务冗余度,释放“资源效应”。拓展分析发现,相比于女性主导型高管团队,女性从属型高管团队对企业数字化转型的影响更为显著。女性高管对于企业数字化转型,更多地体现在具体技术应用层面的深度响应,而并非停留在底层技术层面的浅尝辄止。This study selects the data of A-share listed companies in Shanghai and Shenzhen,empirically tests the impact of female executives on the digital transformation of enterprises and discusses its dynamic transmission mechanism.The findings are as follows:First,the participation of female executives can significantly promote the digital transformation of enterprises,that is,female executives can show the characteristics of“female strength”in the digital transformation;Second,the mechanism test shows that female executives can alleviate the short-termism of management that hinders enterprises’digital transformation and exert the“governance effect”.And improve the financial redundancy of enterprises to implement digital transformation and release the“resource effect”;Thirdly,the further analysis finds that,compared with female-led executive teams,female-affiliated executive teams have a more significant impact on enterprise digital transformation.Female executives’responses to digital transformation of enterprises are more reflected in the depth of specific technology application level,rather than staying at the bottom of the technology level.

关 键 词：女性高管 数字化转型 她力量 治理效应 资源效应 

分 类 号：C93[经济管理—管理学]