所有权性质、女性高管参与及企业R&D投入——来自科技型中小企业的经验证据

›› 2016 ›› Issue (01): 94-100.

所有权性质、女性高管参与及企业R&D投入——来自科技型中小企业的经验证据

顾群^1,2, 吴宗耀¹, 吴锦丹³

1. 天津财经大学商学院, 天津 300222;
2. 中国财政科学研究院博士后流动站, 北京 100142;
3. 贵州财经大学, 贵州贵阳 550025

收稿日期:2016-10-11 出版日期:2017-01-15 发布日期:2016-01-11
作者简介:顾群(1978-),男,上海人,管理学博士,天津财经大学商学院会计学系副教授,中国财政科学研究院博士后,研究方向位公司治理与企业创新;吴宗耀(1992-),男,山东泰安人,硕士研究生,研究方向为财务管理;吴锦丹(1981-),女,贵州榕江人,贵州财经大学。
基金资助:
国家社科基金项目“控制权私有收益与企业创新模式研究”（15BJY010）。

Nature of Ownership,Female Executive Participation and R&D Investment-The Evidence from Technology-Based SMEs

GU Qun^1,2, WU Zong-yao¹, WU Jin-dan³

1. Business School, Tianjin University of Finance and Economics, Tianjin 300222, China;
2. Chinese Academy of Fiscal Sciences, Beijing 100142, China;
3. Guizhou University of Finance and Economics, Guiyang, Guizhou 550025, China

Received:2016-10-11 Online:2017-01-15 Published:2016-01-11

摘要/Abstract

摘要： 基于高层梯队理论，利用深圳证券交易所2008-2014年上市企业的数据，探讨了女性高管参与对企业R&D投入的影响，以及所有权性质的调节作用。研究结果显示：女性高管参与对企业R&D投入二者之间呈现出显著的负相关关系；民营企业的所有权性质将显著调节女性高管参与对R&D投入的抑制效应。

关键词: 女性高管, R&, D投入, 所有权性质

Abstract: Based on Upper Echelon Theory, taking listed companies in Shenzhen Stock Exchange from 2008 to 2014 as samples, this paper analyzes the impact of female executive participation on the R&D investment. The nature of ownership plays a significant moderating role. This study finds out that female executive participation has a significant negative effect on R&D investment. In private enterprises, female executive participation has a stronger impact on R&D investment.

Key words: female executives, R&D investment, nature of ownership

中图分类号:

F276.44

顾群, 吴宗耀, 吴锦丹. 所有权性质、女性高管参与及企业R&D投入——来自科技型中小企业的经验证据[J]. , 2016(01): 94-100.

GU Qun, WU Zong-yao, WU Jin-dan. Nature of Ownership,Female Executive Participation and R&D Investment-The Evidence from Technology-Based SMEs[J]. , 2016(01): 94-100.