本研究以臺灣2015年至2024年間上市櫃公司為研究樣本，探討女性高階管理人是否影響財報可比性，並進一步分析研發支出是否調節女性高階管理人與財報可比性之關係。實證結果顯示，女性高階管理人與財報可比性之關係未達統計顯著，顯示女性高階管理人對提升整體企業財報可比性之效果有限。然而，在建材營造業子樣本中，女性高階管理人與財報可比性呈現顯著正向關係，提供女性高階管理人治理效果可能具有產業異質性的初步證據。其次，研發支出對女性高階管理人與財報可比性關係之交互作用項之估計係數雖為負向，方向與研究預期一致，但未達統計顯著水準，因此尚無足夠證據認定高研發支出會弱化女性高階管理人與財報可比性之關係。最後，財報可比性與分析師盈餘預測準確度呈顯著正向關係，然而財報可比性與高研發支出之交互作用項未達統計顯著水準，顯示尚無足夠證據支持高研發支出會強化財報可比性與分析師盈餘預測準確度之正向關係。;This study examines companies listed on the Taiwan Stock Exchange and the Taipei Exchange from 2015 to 2024 to investigate whether female executives affect financial statement comparability. It further analyzes whether research and development (R&D) expenditures moderate the relationship between female executives and financial statement comparability. The empirical results indicate that the relationship between female executives and financial statement comparability is not statistically significant， suggesting that female executives have a limited effect on improving financial statement comparability across firms as a whole. However， a significantly positive relationship is found in the subsample of the building materials and construction industry， providing preliminary evidence that the governance effects of female executives may vary across industries. Furthermore， although the estimated coefficient on the interaction term between female executives and high R&D expenditures is negative and consistent with the predicted direction， it is not statistically significant. Therefore， there is insufficient evidence to conclude that high R&D expenditures weaken the relationship between female executives and financial statement comparability. Finally， financial statement comparability is significantly and positively associated with analyst earnings forecast accuracy. However， the interaction term between financial statement comparability and high R&D expenditures is not statistically significant， indicating that there is insufficient evidence to support the hypothesis that high R&D expenditures strengthen the positive relationship between financial statement comparability and analyst earnings forecast accuracy.
