公司女性友善程度對公司績效影響 -以台灣上市公司為例

NCUIR > School of Management at National Central University > Graduate Institute of Finance > Electronic Thesis & Dissertation > Item 987654321/87086

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/87086

Title:	公司女性友善程度對公司績效影響 -以台灣上市公司為例
Authors:	黃鈺瑄;Huang, Yu-Syuan
Contributors:	財務金融學系
Keywords:	女性;女性經理人;員工福利;女性友善;Women;Female managers;Employee benefits;Female-friendly
Date:	2021-05-28
Issue Date:	2021-12-07 14:56:04 (UTC+8)
Publisher:	國立中央大學
Abstract:	隨著教育程度的提高與社會風氣的改變，越來越多女性進入職場，由於社會對性別的傳統看法，認定女性為負責照顧家中成員的主要角色，使得女性在家庭與工作間難以達到取捨，若在職場中有較完善的政策能夠幫助女性在兩者間取得平衡。因此，本文以公司之女性友善為出發點，利用公司年報、新聞媒體等資訊手動蒐集公司經理人性別資料，以公司女性董事、女性經理人與育嬰假情況自行編列女性友善指數，衡量公司女性友善程度並探討其與公司績效之關聯性。本文以2002年至2019年台灣上市公司為研究樣本，實證結果顯示，女性友善指數與公司績效為正向顯著相關，且女性友善指數中的女性經理人占比與公司績效為正向顯著相關；女性友善指數與財報重編次數、實質盈餘管理及系統風險為反向相關。 ;With the improvement of education level and the change of social atmosphere, more and more women enter the workplace. Due to the traditional view of gender in society, the recognition of women as the main role responsible for caring for the family members makes them difficult to choose between family and work. If there have more complete policies in the workplace, it can help women strike a balance between the two. Therefore, this article takes the company’s female-friendly as the point of view. Using the company’s annual report, news media and other information to manually collect company managers’ gender information. Compiling the gender friendly indices based on the company’s female directors, female managers, and parental leave to explores this issue. This article uses listed companies in Taiwan from 2002 to 2019 as a research sample. The empirical results show that the gender friendly indices are positively and significantly correlated with company performance. The proportion of female managers in the gender friendly indices are positively and significantly correlated with company performance. Furthermore, the gender friendly indices are inversely related to the number of financial report restatements, real earnings management, and system risk.
Appears in Collections:	[Graduate Institute of Finance] Electronic Thesis & Dissertation

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