本文選題：女性高管　切入點(diǎn)：理性職業(yè)　出處：《東北林業(yè)大學(xué)學(xué)報(bào)》2017年02期 　論文類型：期刊論文

【摘要】：以2005—2015年223份林業(yè)上市公司有效數(shù)據(jù)為樣本,從認(rèn)知心理學(xué)角度構(gòu)建了女性高管比例、職業(yè)性質(zhì)和會(huì)計(jì)穩(wěn)健性的理論模型,分析女性高管對(duì)企業(yè)會(huì)計(jì)穩(wěn)健性的影響。結(jié)果表明:女性高管比例對(duì)企業(yè)會(huì)計(jì)穩(wěn)健性有顯著的正向影響;女性高管的職業(yè)性質(zhì)調(diào)節(jié)著女性高管和會(huì)計(jì)穩(wěn)健性的關(guān)系,理性職業(yè)性質(zhì)比例對(duì)女性高管比例和企業(yè)會(huì)計(jì)穩(wěn)健性的關(guān)系起正向調(diào)節(jié)作用,感性職業(yè)性質(zhì)比例對(duì)女性高管比例和企業(yè)會(huì)計(jì)穩(wěn)健性的關(guān)系起負(fù)向調(diào)節(jié)作用。
[Abstract]:Based on 223 valid data of forestry listed companies from 2005 to 2015, this paper constructs a theoretical model of the proportion of female executives, professional nature and accounting conservatism from the perspective of cognitive psychology. The results show that the proportion of female executives has a significant positive impact on corporate accounting conservatism, and 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 the accounting conservatism of enterprises, while the proportion of perceptual professional nature plays a negative role in regulating the relationship between the proportion of female senior executives and the accounting conservatism of enterprises.
【作者單位】： 東北林業(yè)大學(xué);
【分類號(hào)】：C913.68;F326.25;F302.6

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