董事会性别多样性与会计稳健性

IF 7.5 1区经济学 Q1 BUSINESS, FINANCE

International Review of Financial Analysis Pub Date : 2025-05-09 DOI:10.1016/j.irfa.2025.104309

Vijaya B. Marisetty , Athira Kommatt

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引用次数: 0

摘要

在本研究中，我们使用2015年印度引入的公司董事会强制性性别配额规则作为识别策略，以探索董事会女性与会计稳健性之间的关系。我们的结果基于差异中差异回归模型，以法律颁布后首次任命女性的公司作为实验组，支持女性董事通过遵守会计原则来改善治理，从而改善会计稳健性的猜想。

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Board gender diversity and accounting conservatism

In this study, we use mandatory gender quota rule for corporate boards introduced in the year 2015 in India as an identification strategy to explore the relationship between women on board and accounting conservatism. Our results based on the difference-in-differences regression model, using firms that appointed women for the first time after the law as the treatment group, support the conjecture that women directors improve governance by adhering to accounting principles, resulting in improved accounting conservatism.

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来源期刊

International Review of Financial Analysis BUSINESS, FINANCE-

CiteScore

10.30

自引率

9.80%

发文量

366

期刊介绍： The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.