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女性参与董事会与企业价值的关系——对董事会女性配额制度合理性的检验 被引量:6

The Relationship Between Female Participation in the Board of Directers and the Enterprise Value:the Feasibility Inspection of Quotas for Female Directers
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摘要 受传统观念的影响,女性一直更多地承担着家庭责任,社会经济责任却被忽略。文章在董事会参与公司治理文献的基础上,以中国创业板的企业为研究对象,采用2012—2013年上市公司数据,研究女性董事与企业价值之间的关系,并探讨女性董事的受教育程度和专业背景的调节作用,进而检验女性董事配额制度的合理性。结果表明,只有经过附在女性董事上的资本调节后,女性参与董事会才能促进企业价值的提升。 Influenced by traditional concepts, women whose economic responsibility is ignored have been bearing more family responsibility. This paper makes research based on the literature about the board of di- rectors to participate in corporate governance. It uses the data of GEM from year 2012 to 2013 to study the relationship between female directors and enterprise value and then to explore the role of the female's edu- cation level and professional background. Finally,it draws the conclution whether quota for female directers is reasonable. The results show that only with the regulating effects female's participation in the board of directors promote the enterprise appreciation, which means enterprise not only head to increase the number of female directors, but also guarantee the quality of female directors. Only in this way, the female would show a positive role in the board of directors.
作者 纪成君 邹菡
出处 《西安财经学院学报》 CSSCI 2016年第2期54-60,共7页 Journal of Xi’an University of Finance & Economics
关键词 女性董事 女性参与 董事会 企业价值 受教育程度 职业背景 remade director female participation the board of directers corporate value degree of educa- tion occupation background
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