Female executives and corporate R&D manipulation behavior: Evidence from China

被引：9
|
作者：
Mao, Jinzhou [1 ]
Xu, Donghai [2 ]
Yang, Shaoze [3 ]
机构：
[1] Jilin Univ, Sch Econ, Changchun 130012, Peoples R China
[2] Hebei Normal Univ, Business Sch, Shijiazhuang 050024, Peoples R China
[3] Jilin Univ, Sch Northeast Asian, Changchun, Peoples R China
来源：
FINANCE RESEARCH LETTERS | 2023年 / 57卷
关键词：
Female executives; R&D manipulation; Media attention; Internal control quality; MODERATING ROLE; DIRECTORS; INNOVATION; CEOS;
D O I：
10.1016/j.frl.2023.104240
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The influence of female executives is gradually becoming prominent. Using samples of Chinese listed companies from 2008 to 2021, we examine the influence of female executives on corporate R&D manipulation behavior. The results show that female executives can reduce corporate R&D manipulation behavior. The mechanism study shows that increases in media attention and improvements in internal control quality are transmission paths for female executives to reduce R&D manipulation. Further research shows that R&D manipulation can reduce the technological innovation ability of enterprises.
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页数：7
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