上市公司女性董事对企业绩效影响实证研究——来自于“象征主义”理论的解释

发布时间：2018-02-17 02:29

  本文关键词： 女性董事 象征主义 企业绩效　出处：《福建论坛(人文社会科学版)》2017年04期 　论文类型：期刊论文

【摘要】：相较于欧美国家,我国女性在董事会中所占比例总体较低,"象征主义"特征明显。以2007-2013年我国A股上市公司为样本研究发现:(1)对所有企业而言,有女性董事企业的绩效显著低于没有女性董事的企业;(2)对有女性董事的企业而言,女性董事的比例与企业绩效显著负相关,女性董事的数量与企业绩效负相关,但相关关系不显著。这说明我国上市公司任用女性董事可能是出于"象征主义"需要,而非基于女性董事的个人特质或能力。该结论为"象征主义"理论提供了来自发展中国家的经验证据,对我国人力资源的开发利用与妇女事业发展有一定借鉴意义。
[Abstract]:Compared with the European and American countries, the proportion of women in the board of directors in China is generally lower, and the "symbolism" characteristic is obvious. A sample study of A-share listed companies in China from 2007 to 2013 found that: 1) for all enterprises, The performance of enterprises with female directors was significantly lower than that of enterprises without female directors. For enterprises with female directors, the proportion of female directors was negatively correlated with corporate performance, and the number of female directors was negatively correlated with corporate performance. However, the relationship is not significant. This indicates that the appointment of female directors of listed companies in China may be due to the need of "symbolism". This conclusion provides empirical evidence from developing countries for the theory of "symbolism", and has some reference significance for the development and utilization of human resources and the development of women's cause in China.
【作者单位】： 福建江夏学院会计学院;河海大学企业管理学院;
【基金】：教育部人文社会科学研究青年基金(15YJC840033) 中央高校基本科研业务费专项资金资助(2015B24414) 江苏省哲学社会科学研究一般项目(15GLB004)
【分类号】：F271;F275;F832.51
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本文编号：1517007