女性高管对会计信息可比性的影响——基于女性高管权力的调节作用  

On the Impact of Female Executives on Accounting Information Comparability——Based on the Moderating Role of Female Executives'Power

作　　者：李培根 叶文静 LI Pei-gen;YE Wen-jing(Lanzhou University of Finance and Economics,Lanzhou,Gansu,730020,China)

机构地区：[1]兰州财经大学,甘肃兰州730020

出　　处：《武汉商学院学报》2025年第1期73-80,共8页Journal of Wuhan Business University

摘　　要：基于2005—2021年我国A股上市公司样本数据,经过实证研究发现,企业内女性高管比例的提升能够显著提升企业会计信息可比性,该效应在女性高管拥有更高权利时更加显著。进一步的研究发现,女性高管对会计信息可比性的促进作用在东部地区显著,在中西部地区不显著。对女性高管影响力研究的深入,能够对企业更好地理解性别多元化对企业的正面影响提供帮助,也能为拓宽女性职业前景做出努力。Based on the sample data of China's A-share listed companies from 2005 to 2021,this paper conducts an empirical study which reveals that an increase in the proportion of female executives within an enterprise can significantly enhance the comparability of the enterprise's accounting information.This effect is more pronounced when female executives possess greater power.Further research indicates that the promoting effect of female executives on accounting information comparability is significant in eastern regions but not in central and western regions.Delving deeper into the influence of female executives can assist enterprises in better understanding the positive impact of gender diversity on the company,and also contribute to efforts in broadening the career prospects of women.

关 键 词：女性高管 高管权利 会计信息可比性 会计信息质量 高阶梯队理论 

分 类 号：F272.92[经济管理—企业管理] F273[经济管理—国民经济]