第
30
卷
摇
第
2
期
摇 摇 摇 摇 摇 摇 摇 摇 摇
刘丽珑
,
张国清
:
女性董事改善了企业会计稳健性吗
?
的商业意识和管理能力
。
如可以借鉴新加坡专门
成立一个以鼓励和培养女性董事为主旨的妇女自
助会
(Board Agender)
的做法
,
从而使女性获得系
统的教育
,
期待女性可以真正通过
“
不同的声音
冶
在董事会发挥作用
。 (3)
在不同竞争程度的行业
和债务监督的背景下
,
女性董事对会计稳健性的
影响存在差异
,
意味着外部环境是影响女性董事
发挥作用的前提
,
企业应注意如何在不同的环境
下应对女性董事的加盟
。
本文的实证分析不仅为
会计稳健性的影响因素提供了增量的经验证据
,
并且有助于深入理解女性行为特征以及企业环境
对女性董事的影响
;
在实践上对于进一步加强企
业人力资源管理
,
完善企业董事会制度和公司治
理结构具有一定的指导意义
。
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