oaioai:dspace.xmu.edu.cn:2288/162135

Do Women Top Managers Always Mitigate Earnings Management Evidence from China

Abstract

本文使用中国上市公司2001年至2011年数据,实证分析了女性高管对盈余管理的影响。研究发现,女性高管比例与盈余管理之间存在倒U型关系,说明女性高管影响公司的领导风格和决策过程,从而对盈余管理行为产生不对称性影响。此外,监管强度调节了女性高管比例与盈余管理之间的倒U型关系。国家自然科学基金项目(71572162);教育部人文社科基地重大项目(16JJD790032)的资助

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oaioai:dspace.xmu.edu.cn:2288/162135Last time updated on 6/10/2020

This paper was published in Xiamen University Institutional Repository.

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