教師資料查詢 | 類別: 期刊論文 | 教師: 徐志順 Hsu, Chih-shun (瀏覽個人網頁)

標題:Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms
學年105
學期1
出版(發表)日期2016/09/01
作品名稱Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms
作品名稱(其他語言)
著者徐志順; Hsu, Chih-shun; 郭樂平; Kuo, Lopin;張寶光; Chang, Bao-Guang
單位淡江大學會計學系
出版者
著錄名稱、卷期、頁數Pacific Accounting Review 28(3), p.306-336
摘要Purpose
This study aims to examine how gender diversity within the CPA partnership team impacts the firm’s profit performance.

Design/methodology/approach
The authors use the two-stage least squares method in analyzing the gender–diversity–performance relationship using the pooled sample obtained from the National Survey Reports on Taiwan CPA firms between 1992 and 2008.

Findings
The authors observe a non-linear relationship between gender diversity at the partner level and profit performance. The relationship curves vary according to firm size. After identifying the point of inflexion for these curves, the findings indicate that the average gender diversity is below the inflexion point for large CPA firms, but exceeds the inflexion point for medium size firms.

Practical implications
According to the critical mass theory, increasing gender diversity within the partnership team can have a positive influence on the value of the firm. Hence, the authors argue that for large CPA firms in Taiwan, the proportion of female partners leaves room for improvement. If the average number of female partners could be increased by 0.95 persons, the critical mass would be attained.

Originality/value
The study provides the empirical evidence that increasing a CPA firm’s proportion of female partners positively impacts the firm’s profit performance. The findings serve a practical value as reference source for any further studies.
關鍵字Taiwan;Gender diversity;CPA firm partnership;Profit performance
語言英文
ISSN0114-0582
期刊性質國外
收錄於
產學合作
通訊作者張寶光, Chang, Bao-Guang
審稿制度
國別英國
公開徵稿Y
出版型式,電子版,紙本
相關連結
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