家族企业董事会中女性董事是否会产生影响?

IF 0.9 Q3 BUSINESS, FINANCE

Journal of International Accounting Research Pub Date : 2020-06-01 DOI:10.2308/jiar-2020-002

C. Karuna

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引用次数: 0

摘要

Magnanelli, Nasta和Raoli(2020)研究了意大利公司董事会中女性董事的存在与公司绩效之间的关系。利用意大利引入的强制性性别配额法作为对公司董事会中女性董事任命的外生冲击，他们发现董事会中女性董事与更好的公司绩效相关的证据，特别是对于家族企业。然而，这项研究在文献中的定位尚不清楚。我的讨论就集中在这种模糊性上。JEL分类:G3;M1。

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Discussion of Do Female Directors on Corporate Boards Make a Difference in Family Owned Businesses?

Magnanelli, Nasta, and Raoli (2020) examine the relation between female director presence on corporate boards and firm performance in Italy. Using the mandatory gender quota law that was introduced in Italy as an exogenous shock to the appointment of female directors on corporate boards, they find evidence that female directors on the board are associated with better firm performance, especially for family owned firms. However, how this study is positioned within the literature is unclear. My discussion is centered on this ambiguity. JEL Classifications: G3; M1.

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来源期刊

Journal of International Accounting Research BUSINESS, FINANCE-

CiteScore

1.40

自引率

16.70%

发文量