公司女性友善程度對公司績效影響 -以台灣上市公司為例

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黃鈺瑄(Yu-Syuan Huang) 查詢紙本館藏

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財務金融學系

論文名稱

公司女性友善程度對公司績效影響 -以台灣上市公司為例

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至系統瀏覽論文 (2026-6-30以後開放)

摘要(中)

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。

摘要(英)

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.

關鍵字(中)

★ 女性
★ 女性經理人
★ 員工福利
★ 女性友善

關鍵字(英)

★ Women
★ Female managers
★ Employee benefits
★ Female-friendly

論文目次

目錄
摘要 i
Abstract ii
誌謝 iii
表目錄 v
附表目錄 vi
圖目錄 vii
第一章、緒論 1
第二章、文獻回顧與探討 3
第三章、研究方法與資料 6
3.1樣本選取與資料來源 6
3.2變數定義 6
3.3實證模型 9
第四章、實證結果 11
4.1敘述性統計與相關性分析 11
4.2實證結果 15
4.2.1 GFI與公司績效迴歸分析 15
4.2.2 指標分解迴歸分析 18
4.2.3 兩階段迴歸分析 21
4.2.4 GFI影響公司績效之媒介 24
第五章、結論與建議 31
附錄 33
參考文獻 39

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指導教授

彭淑卿(Shu-Cing Peng)

審核日期

2021-5-28

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