摘要
以2014-2017年我国沪深两市A股上市公司为研究样本,实证检验了女性高管、R&D投入与企业绩效的关系,结果表明:女性高管显著促进了企业绩效,女性高管不仅直接影响了企业绩效,还通过抑制R&D投入间接影响了企业绩效.研究为女性参与公司治理的价值提供了经验支持,为企业选拔人才、优化管理层性别结构提供了指导,也丰富了女性高管在公司决策中的经济后果研究.
This paper takes the A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2014 to 2017 as a research sample,empirically tests the relationship between female executives,R&D investment and corporate performance.The results show that female executives significantly promote corporate performance.Female executives not only directly affect corporate performance,but also indirectly affect corporate performance by inhibiting R&D investment.This study provides empirical support for the value of women's participation in corporate governance and guidance for enterprises to select talents and optimize the gender structure of management,enriching the economic consequences of female executives in corporate decision-making.
作者
朱雪薇
尹宗成
ZHU Xuewei;YIN Zongcheng(School of Economics&Management,Anhui Agricultural University,Hefei 230036,China)
出处
《广西科技大学学报》
2020年第1期122-129,共8页
Journal of Guangxi University of Science and Technology
基金
全国统计科学研究重点项目(2018LZ12)
2017年度安徽高校人文社会科学研究重点项目(SK2017A0139)资助.
关键词
女性高管
R&D投入
企业绩效
中介效应
female executives
R&D investment
corporate performance
mediating effect
