本研究探討臺灣上市及上櫃公司董事會中，女性董事佔比性與公司勞動訴訟發生頻率之關聯性。本文使用臺灣經濟新報（TEJ）資料庫，2010年至2020年期間資料進行實證分析，主要結果發現女性董事佔比與公司勞動訴訟發生率呈現顯著負面影響。此外為排除內生性問題對估計結果的影響，本文分別使用工具變數法以及傾向匹配評分法，對上述主要結果進行穩健性測試，其中基於相關文獻建議，以同產業中女性董事數量佔所有董事數量之比率做為工具變數。本研究發現在利用傾向匹配評分法，除去公司特徵與時間層面可能造成的影響下，女性董事佔比與公司勞動訴訟發生率依舊呈現顯著負面影響。然而在工具變數法下，雖然前者依然對後者呈現負向影響，但顯著性不足。基於對工具變數適切性的檢定結果發現，此顯著性不足結果可能來源於，所使用工具變數在本文探討之議題下參考性不足所造成。;This study investigates the relationship between the proportion of female directors on the board and the frequency of labor lawsuits in Taiwanese listed companies. This paper uses the data from Taiwan Economic Journal (TEJ), which covers from 2010 to 2020. The main results show that the proportion of female directors has a significant negative impact on the incidence of labor lawsuits. In addition, in order to exclude the influence of endogeneity on the estimated results, this paper uses the instrumental variable method and the propensity score matching method to test the robustness of the above main results. According to related literature, the proportion of the number of female directors on all directors in the same industry is used as an instrumental variable. We find that the proportion of female directors still has a significant negative effect on the incidence of labor lawsuits after using the propensity score matching method to remove the possible effect from firm characteristics and time. However, under the instrumental variable method, the former still has a negative effect on the latter, but the effect becomes insignificant. The insignificance may be due to the fact our instrumental variable is not sufficiently informative in the context of the issues studied in this paper based on the weak instrumental variable test.
