Research on the Relationship between the Female Directors' Personal Characteristics and the Quality of Accounting Information
This paper explores the relationship between female directors and the quality of accounting information. it takes 51 enterprises from 2008 to 2018 as samples, selects the proportion of female directors, age, education background and financial background to study the personal characteristics. The res...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2021-01-01
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| Series: | SHS Web of Conferences |
| Subjects: | |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2021/07/shsconf_iafsm2020_02008.pdf |
| _version_ | 1818437996846776320 |
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| author | Yin Lu |
| author_facet | Yin Lu |
| author_sort | Yin Lu |
| collection | DOAJ |
| description | This paper explores the relationship between female directors and the quality of accounting information. it takes 51 enterprises from 2008 to 2018 as samples, selects the proportion of female directors, age, education background and financial background to study the personal characteristics. The results show that: the percentage of female directors is directly proportional to the accounting information; the higher the female director's education, the higher the quality of information; the female directors with financial background have a specific positive effect on the improvement of accounting information. Based on this, this paper proposes some suggestions on how to strengthen the construction of the board of directors and improve the quality of information about listed companies. |
| first_indexed | 2024-12-14T17:33:33Z |
| format | Article |
| id | doaj.art-14ce0e4e618b4f0e8c7b9fe96e2cee21 |
| institution | Directory Open Access Journal |
| issn | 2261-2424 |
| language | English |
| last_indexed | 2024-12-14T17:33:33Z |
| publishDate | 2021-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj.art-14ce0e4e618b4f0e8c7b9fe96e2cee212022-12-21T22:53:03ZengEDP SciencesSHS Web of Conferences2261-24242021-01-01960200810.1051/shsconf/20219602008shsconf_iafsm2020_02008Research on the Relationship between the Female Directors' Personal Characteristics and the Quality of Accounting InformationYin LuThis paper explores the relationship between female directors and the quality of accounting information. it takes 51 enterprises from 2008 to 2018 as samples, selects the proportion of female directors, age, education background and financial background to study the personal characteristics. The results show that: the percentage of female directors is directly proportional to the accounting information; the higher the female director's education, the higher the quality of information; the female directors with financial background have a specific positive effect on the improvement of accounting information. Based on this, this paper proposes some suggestions on how to strengthen the construction of the board of directors and improve the quality of information about listed companies.https://www.shs-conferences.org/articles/shsconf/pdf/2021/07/shsconf_iafsm2020_02008.pdflisted companiesfemale directorquality of accounting informationpersonal characteristics |
| spellingShingle | Yin Lu Research on the Relationship between the Female Directors' Personal Characteristics and the Quality of Accounting Information SHS Web of Conferences listed companies female director quality of accounting information personal characteristics |
| title | Research on the Relationship between the Female Directors' Personal Characteristics and the Quality of Accounting Information |
| title_full | Research on the Relationship between the Female Directors' Personal Characteristics and the Quality of Accounting Information |
| title_fullStr | Research on the Relationship between the Female Directors' Personal Characteristics and the Quality of Accounting Information |
| title_full_unstemmed | Research on the Relationship between the Female Directors' Personal Characteristics and the Quality of Accounting Information |
| title_short | Research on the Relationship between the Female Directors' Personal Characteristics and the Quality of Accounting Information |
| title_sort | research on the relationship between the female directors personal characteristics and the quality of accounting information |
| topic | listed companies female director quality of accounting information personal characteristics |
| url | https://www.shs-conferences.org/articles/shsconf/pdf/2021/07/shsconf_iafsm2020_02008.pdf |
| work_keys_str_mv | AT yinlu researchontherelationshipbetweenthefemaledirectorspersonalcharacteristicsandthequalityofaccountinginformation |