;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.
