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本文运用2010~2014年深市A股上市公司数据,研究了我国女性CFO对财务报告质量的影响,以及在不同产权性质下这一影响的差异。研究发现:总体而言,我国女性CFO与财务报告质量之间不存在显著的正相关关系;相对于中央控股国有企业,地方控股国有企业女性CFO更能显著提升财务报告质量;民营企业与国有企业女性CFO对财务报告质量的积极作用无显著差异。本文的发现对研究中国女性高管作用、女性高管培养及财务报告质量提升具有一定的启示作用。
Based on the data of A-share listed companies in Shenzhen in 2010-2014, this paper studies the impact of female CFOs in China on the quality of financial reports and the differences in the impact of different property rights. The findings are as follows: Overall, there is no significant positive correlation between the CFOs of Chinese women and the quality of financial reports; as compared with the state-owned enterprises controlled by the central government, the CFOs of local controlled state-owned enterprises can significantly improve the quality of financial reports; and private and state-owned enterprises There is no significant difference in the positive effect of female CFOs on the quality of financial reports. The findings of this article have some enlightenment on the study of the role of Chinese women executives, the training of female executives and the quality of financial reports.