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	女性高管抑制上市公司违规了吗?——来自中国资本市场的经验证据; Do Female Executives Inhibit Corporate Fraud?——Empirical Evidence from Chinese Capital Market
	路军
	2015-09-20
关键词	女性高管 公司违规 信息披露违规 公司治理 female executives corporate fraud information disclosure violations corporate governance
英文摘要	本文以2004-2012年中国上市公司为研究样本,运用部分可观测的bIVArIATE PrObIT估计方法研究了女性参与公司治理对企业违规概率的影响。研究发现,本文选取的女性高管指标(企业是否拥有女性高管、女性高管比例以及根据女性高管比例计算的blAu指数等)与企业违规概率显著负相关,这表明女性高管降低了企业违规概率在对违规类型进行了进一步的分类分析之后发现,女性高管仅对企业的信息披露违规具有显著的抑制作用,并未显著降低公司经营违规和领导人违规的概率文章结论丰富了女性高管治理和企业违规行为等领域的研究,对进一步完善上市公司治理具有启示意义; We empirically investigate the impact of female representation in top management on the propensity of corporate fraud using a sample of A- listed companies in China from 2004 to 2012.To address the issue of the partial observations of corporate fraud,we estimate the Partial Bivariate Probit model.We find that female executive indices( a dummy variable indicating the existence of a top female executive,the proportion of top female executives and the top management team gender diversity BLAU index) that we employ to reflect the representation of women executives are negatively and significantly related to fraud propensity after controlling for other factors.And these results suggest that female managers reduce the probability of enterprises' illegal behaviors.Further evidence shows that female executives are effective for reducing the probability of fraud related to information disclosure( information disclosure violations),but have no effect on the fraudulent behaviors that related to operating issue or managers.Overall,the above results imply that female managers help to prevent corporate fraud,especially information disclosure violations in China,and provide important implications for corporate governance practice.
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/103364]
专题	管理学院－已发表论文
推荐引用方式 GB/T 7714	路军. 女性高管抑制上市公司违规了吗?——来自中国资本市场的经验证据, Do Female Executives Inhibit Corporate Fraud?——Empirical Evidence from Chinese Capital Market[J],2015.
APA	路军.(2015).女性高管抑制上市公司违规了吗?——来自中国资本市场的经验证据..
MLA	路军."女性高管抑制上市公司违规了吗?——来自中国资本市场的经验证据".(2015).

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