董事会性别多元化与企业财务业绩——基于中小板上市公司的经验证据被引量：5

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摘要文章基于性别的视角,以我国中小企业板上市公司2009—2011年期间的有关数据为基础,分别以董事会是否拥有女董事、董事会中的女性比例作为度量董事会性别多元化的指标,以每股收益、资产报酬率、资产净利率作为业绩指标,运用单变量分析和多元变量回归分析方法,对董事会多元化与企业财务业绩的关系进行了考察。研究发现,董事会性别多元化与企业财务业绩呈正相关关系,提高董事会性别多元化程度有助于企业业绩的改善和提高。文章不仅丰富了董事会性别多元化与企业财务业绩之间关系的研究文献,同时也有助于改善董事会的性别结构,促进企业业绩的提高。

作者闫永海

机构地区重庆文理学院数学与财经学院

出处《会计之友》北大核心 2014年第18期33-37,共5页 Friends of Accounting

基金省教育厅人文社科重点项目"企业并购中的管理者过度自信行为及其治理"(SK2012A308) 重庆文理学院校级课题"网络环境下企业集团财务控制研究" 重庆文理学院引进人才专项"董事会性别多元化影响企业绩效机理研究"(R2013SC15)的部分研究成果

关键词董事会女性董事企业业绩

分类号 F360 [经济管理—产业经济]

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