林业上市公司中女性高管对企业会计稳健性的影响

以2005—2015年223份林业上市公司有效数据为样本,从认知心理学角度构建了女性高管比例、职业性质和会计稳健性的理论模型,分析女性高管对企业会计稳健性的影响。结果表明:女性高管比例对企业会计稳健性有显著的正向影响;女性高管的职业性质调节着女性高管和会计稳健性的关系,理性职业性质比例对女性高管比例和企业会计稳健性的关系起正向调节作用,感性职业性质比例对女性高管比例和企业会计稳健性的关系起负向调节作用。

Influence of Female Executive on Accounting Conservatism in Forestry Listed Company

With the valid data of 223 forestry listed companies from 2005 to 2015,we constructed a theoretical model of female executive proportion,professional nature and accounting conservatism,and analyzed the influence of female executives on corporate accounting conservatism.There is a prominent positive relationship between the proportion of female executives and the accounting conservatism.The professional nature of female executives regulates the relationship between female executives and accounting conservatism.The proportion of rational professional nature plays a positive role in regulating the relationship between the proportion of female executives and corporate accounting conservatism,and the proportion of perceptual professional nature plays a negative role.