關鍵字查詢 | 類別:期刊論文 | | 關鍵字:gender diversity

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序號 學年期 教師動態
1 109/1 財金系 黃河泉 教授 期刊論文 發佈 Co‑opted directors, gender diversity, and crash risk: evidence from China , [109-1] :Co‑opted directors, gender diversity, and crash risk: evidence from China期刊論文Co‑opted directors, gender diversity, and crash risk: evidence from ChinaErin H. Kao; Ho‑Chuan Huang; Hung‑Gay Fung; Xiaojian LiuCo-option;Crash risk;Gender diversity;Independent director;State-owned enterprisesReview of Quantitative Finance and Accounting 55, p.461–500This study examines how the composition of the board of directors at Chinese firms affects crash risk. The results indicate that co-opted directors (i.e., directors appointed after the CEO assumed office) have a positive and significant effect on crash risk; the positive relation between board directors and crash risk is primarily driven by co-opted male directors, implying a gender difference on crash risk. Non-co-opted independent directors mitigate crash risk, but the negative relation between gender and crash risk is much stronger for female directors than for male directors. The results indicate that co-option/non-co-opted independence alon
2 104/2 會計系 張寶光 教授 期刊論文 發佈 Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms , [104-2] :Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms期刊論文Non-linear relationship between gender diversity in the partnership and profit performance in accounting firmsChih-Shun Hsu; Lopin Kuo; Bao-guang Chang,PACIFIC ACCOUNTING REVIEW, Vol. 28 Issue: 3, pp.306-336en國外ESCI;否GBR
3 105/1 會計系 郭樂平 教授 期刊論文 發佈 Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms , [105-1] :Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms期刊論文Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms徐志順; Hsu, Chih-shun; 郭樂平; Kuo, Lopin;張寶光; Chang, Bao-Guang淡江大學會計學系Taiwan;Gender diversity;CPA firm partnership;Profit performancePacific Accounting Review 28(3), p.306-336Purpose 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
4 105/1 會計系 徐志順 副教授 期刊論文 發佈 Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms , [105-1] :Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms期刊論文Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms徐志順; Hsu, Chih-shun; 郭樂平; Kuo, Lopin;張寶光; Chang, Bao-Guang淡江大學會計學系Taiwan;Gender diversity;CPA firm partnership;Profit performancePacific Accounting Review 28(3), p.306-336Purpose 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
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