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On the Presence and Absence of CEO Gender Effects on Management Control Choices: An Empirical Investigation CEO性别存在与缺失对管理控制选择影响的实证研究
Pub Date : 2014-09-12 DOI: 10.2139/ssrn.2496613
Kris Hardies, A. Jorissen, Parichart Maneemai
Addressing the scarcity of gender research in management control studies, this study examines whether CEO gender is a significant variable in explaining cross-sectional variation in management control choices after controlling for firm and industry context, for the presence of a board and for the individual CEO’s experiences. Using survey data our results reveal an incremental explanatory power for CEO gender with control practices that to a large extent serve a CEO’s own managerial decision making, such as action planning and the use of financial performance measures for company target setting and evaluation. We observe no gender effect at all with respect to those controls that are used almost exclusively to communicate with and guide employees (i.e., reward, compensation, and administrative controls). Based on insights from the literature on stereotypical gender role attributes, the results of our study imply that female CEOs sometimes conform to their gender role for controls which serve their own decision making and conform to their leadership role when controls involve communicating, guidance, evaluating, and rewarding. With this study we contribute not only to the control literature, but also more broadly to manager-effect studies by integrating different literatures to provide more insight into when CEO gender matters to explain control choices. We illustrate that differences in context and differences in control purposes wipe out a number of stereotype-driven perceptions.
为了解决管理控制研究中性别研究的不足,本研究考察了在控制了公司和行业背景、董事会的存在以及首席执行官个人经历之后,首席执行官的性别是否是解释管理控制选择的横截面变化的重要变量。利用调查数据,我们的结果揭示了CEO性别与控制实践的增量解释力,这些实践在很大程度上服务于CEO自己的管理决策,例如行动计划和使用财务绩效指标来设定公司目标和评估。我们观察到,对于那些几乎专门用于与员工沟通和指导的控制(即奖励、补偿和管理控制),根本没有性别影响。基于对刻板印象性别角色属性的研究,我们的研究结果表明,女性首席执行官有时会在为自己的决策服务的控制方面符合她们的性别角色,而在涉及沟通、指导、评估和奖励的控制方面符合她们的领导角色。通过这项研究,我们不仅对控制文献做出了贡献,而且通过整合不同的文献,更广泛地对管理者效应研究做出了贡献,从而更深入地了解CEO性别在解释控制选择时的作用。我们说明,背景的差异和控制目的的差异消除了一些刻板印象驱动的看法。
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引用次数: 4
Gay Male Academics in UK Business and Management Schools: Negotiating Heteronormativities in Everyday Work Life 英国商业和管理学院的男同性恋学者:在日常工作生活中协商异性恋规范
Pub Date : 2014-07-01 DOI: 10.1111/1467-8551.12061
M. Ozturk, N. Rumens
This paper contributes to a neglected topic area about lesbian, gay, bisexual and trans people's employment experiences in UK business and management schools. Drawing on queer theory to problematize essentialist notions of sexuality, we explore how gay male academics negotiate and challenge discourses of heteronormativity within different work contexts. Using in‐depth interview data, the paper shows that gay male academics are continually constrained by heteronormativity in constructing viable subject positions as ‘normal’, often having to reproduce heteronormative values that squeeze opportunities for generating non‐heteronormative ‘queer’ sexualities, identities and selves. Constructing a presence as an openly gay academic can invoke another binary through which identities are (re)constructed: as either ‘gay’ (a cleaned up version of gay male sexuality that sustains a heteronormative moral order) or ‘queer’ (cast as radical, disruptive and sexually promiscuous). Data also reveal how gay men challenge organizational heteronormativities through teaching and research activities, producing reverse discourses and creating alternative knowledge/power regimes, despite institutional barriers and risks of perpetuating heteronormative binaries and constructs. Study findings call for pedagogical and research practices that ‘queer’ (rupture, destabilize, disrupt) management knowledge and the heterosexual/homosexual binary, enabling non‐heteronormative voices, perspectives, identities and ways of relating to emerge in queer(er) business and management schools.
本文对英国商业和管理学校中女同性恋、男同性恋、双性恋和变性人的就业经历这一被忽视的话题领域做出了贡献。利用酷儿理论来质疑性的本质主义概念,我们探讨了男同性恋学者如何在不同的工作环境中协商和挑战异性恋规范的话语。通过深度访谈数据,该论文表明,男同性恋学者在构建可行的“正常”主体立场时,不断受到异性恋规范的约束,经常不得不再现异性恋规范的价值观,从而挤压了产生非异性恋规范的“酷儿”性行为、身份和自我的机会。作为一名公开的同性恋学者,构建自己的存在可以引发另一种二元性,通过这种二元性,身份被(重新)构建:要么是“同性恋”(一种维护异性恋道德秩序的同性恋男性性行为的净化版本),要么是“酷儿”(被塑造成激进、破坏性和性滥交的形象)。数据还揭示了男同性恋者如何通过教学和研究活动挑战组织中的异性恋规范,产生反向话语,创造替代性知识/权力制度,尽管存在制度障碍和延续异性恋规范二元结构的风险。研究结果呼吁教学和研究实践“酷儿”(断裂、不稳定、破坏)管理知识和异性恋/同性恋二元观念,使非异性恋规范的声音、观点、身份和相关方式出现在酷儿(er)商业和管理学校。
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引用次数: 64
Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness 女性首席财务官是否不那么激进?来自税收侵略性的证据
Pub Date : 2014-04-23 DOI: 10.2139/ssrn.2428541
Bill Francis, I. Hasan, Qiang Wu, Meng Yan
ABSTRACT: This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms' degree of tax aggressiveness during the pre- and post-transition periods. Using the probability of tax sheltering, the predicted unrecognized tax benefits, and the discretionary permanent book-tax differences to measure tax aggressiveness, we find that female CFOs are associated with less tax aggressiveness as compared to their male counterparts. The main findings are supported by additional tests based on propensity score matching, difference-in-differences tests, and tests with a female-to-male CFO transition sample. Overall, our study establishes CFO gender as an important determinant of tax aggressiveness. JEL Classifications: H26; M41; J16.
摘要:本文研究CFO性别对企业税收攻击性的影响。本文以CFO由男转为女的公司为研究对象,比较了这些公司在CFO由男转为女期间的税收积极程度。利用避税的可能性、预测的未确认的税收利益和可自由支配的永久账面税收差异来衡量税收侵略性,我们发现,与男性cfo相比,女性cfo的税收侵略性更低。主要发现得到了基于倾向得分匹配的额外测试、差异中的差异测试和对女性到男性CFO过渡样本的测试的支持。总体而言,我们的研究确立了首席财务官性别是税收侵略性的重要决定因素。JEL分类:H26;M41;J16。
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引用次数: 173
Court Rulings in Estate Tax Cases: Is Gender a Factor? 遗产税案件的法院裁决:性别是一个因素吗?
Pub Date : 2014-03-01 DOI: 10.2139/ssrn.2418768
Mark Jackson, Sonja E. Pippin, J. Wong
ABSTRACT: The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds evidence suggesting that the number of appraisers used by the taxpayer, the type of asset being valued, and the age and complexity of the case are related to the decisions of the court. We extend this study by testing for the effect of judges' gender. We find evidence that male judges tend to favor the taxpayer in valuation disputes.
摘要:美国法院系统在解决纳税人与税务机关之间的资产评估分歧方面发挥着重要作用。最近的一项研究考察了法院对遗产的估值与案件/法官属性之间的关系,发现有证据表明,纳税人使用的估价师的数量、被估值的资产类型、案件的年龄和复杂性与法院的裁决有关。我们通过测试法官性别的影响来扩展这一研究。我们发现有证据表明,男性法官在估值纠纷中倾向于偏袒纳税人。
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引用次数: 4
Listed Companies’ Engagement with Diversity: A Multi-Jurisdictional Study of Annual Report Disclosures 上市公司对多样性的参与:年报披露的多司法管辖区研究
Pub Date : 2013-08-01 DOI: 10.2139/SSRN.2306932
Deirdre Ahern, Blanaid Clarke
The paper reports the findings of a multi-jurisdictional study on companies’ reporting of diversity practices at board level and below. It involved a review of the 2009, 2010 and 2011 annual reports of listed companies in Australia, Belgium, Norway, Spain and the UK. Some of the questions addressed in this research are: Are companies reporting the existence of corporate diversity policies in their annual reports to shareholders? How do companies define diversity? What reported evidence is there of real promotion of diversity as opposed to tokenism? How do different countries compare in their progress and reporting styles in their annual reports? Is there a difference in reported engagement between jurisdictions with mandatory gender quotas and disclosure requirements and those like Ireland and the UK with “comply or explain” rules?Our research on board composition indicates that a mandatory quota system is more efficient in increasing female representation at board level but that non-binding quotas and diversity reporting requirements lead to progress albeit at a slower pace. Even where women are appointed to boards, there is a noted delay in appointing them to the committee chair level. Statistics concerning gender in middle and senior management are limited. In terms of defining diversity, our research indicates that gender is the most common criteria referred to in all jurisdictions. Other aspects commonly referred to are age, disability and experience. While the existence of diversity policies is commonly reported, this tends to be rather general and imprecise. The majority of companies in the UK, Norway and Belgium do not explain their rationale for reporting diversity although this situation is improving in the UK with the “business case” being cited. In terms of addressing the pipeline issue, our research indicates that in all countries reviewed disclosure of diversity policies in respect of recruitment and promotion is increasing though the figures are not high. In Australia, the UK and Spain, reporting of mentoring and work-life balance policies is also increasing. Networks such as the UK’s Women on Boards are also important to actual and aspiring board members.
本文报告了一项跨司法管辖区研究的结果,该研究针对公司在董事会及以下层面的多元化实践报告。调查涉及对澳大利亚、比利时、挪威、西班牙和英国上市公司2009年、2010年和2011年年报的审查。本研究解决的一些问题是:公司是否在给股东的年度报告中报告了公司多元化政策的存在?公司如何定义多样性?有什么报道的证据表明,真正促进了多样性,而不是象征性的?不同国家在年度报告中的进展和报告风格如何比较?有强制性性别配额和披露要求的司法管辖区,与爱尔兰和英国等有“遵守或解释”规定的司法管辖区,在报告的参与情况上有区别吗?我们对董事会组成的研究表明,强制性配额制度在增加董事会女性代表方面更有效,但非约束性配额和多样性报告要求导致了进步,尽管速度较慢。即使女性被任命为董事会成员,在任命她们担任委员会主席方面也存在明显的延迟。有关中高层管理人员性别的统计数据有限。在定义多样性方面,我们的研究表明,性别是所有司法管辖区最常用的标准。通常提到的其他方面是年龄、残疾和经验。虽然普遍报道存在多样性政策,但这往往是相当笼统和不精确的。英国、挪威和比利时的大多数公司都没有解释他们报告多样性的理由,尽管在英国,这种情况正在改善,理由是“商业案例”。在解决管道问题方面,我们的研究表明,在所审查的所有国家中,招聘和晋升方面的多元化政策披露都在增加,尽管数字并不高。在澳大利亚、英国和西班牙,有关辅导和工作与生活平衡政策的报道也越来越多。英国女性董事会(Women on Boards)等网络对实际的和有抱负的董事会成员也很重要。
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引用次数: 5
Gender Inequality in Small and Large Audit Firms 小型和大型审计事务所的性别不平等
Pub Date : 2013-04-20 DOI: 10.2139/ssrn.2254268
Kris Hardies, Diane Breesch, Joël Branson
Women are still a minority in the audit profession, especially at the partner level. An increasing amount of literature has explored the sources of this gender inequality. Past studies have, however, neglected the possibility that the processes that lead to the (re)production of gender differences and hierarchies may differ between audit firms of different sizes. In this article, we combine quantitative with qualitative data to explore how gender inequalities regarding promotion and access to resources of power (at the partner level) might differ between audit firms of different sizes. Our data show that women who achieve partnership in large firms (but not in some smaller firms) are confronted with a second-level glass ceiling, as they do not play leading roles within their firms. This can be explained by the higher demands of commitment large firms place upon (prospective) partners and these firms’ greater focus on the commercial side of auditing.
女性在审计职业中仍然是少数,特别是在合伙人一级。越来越多的文献探讨了这种性别不平等的根源。然而,过去的研究忽略了导致(重新)产生性别差异和等级制度的过程在不同规模的审计公司之间可能不同的可能性。在本文中,我们将定量数据与定性数据相结合,探讨不同规模的审计事务所在晋升和获得权力资源方面的性别不平等(在合伙人层面)可能有何不同。我们的数据显示,在大公司(而不是在一些小公司)成为合伙人的女性面临着第二层玻璃天花板,因为她们在公司里没有发挥领导作用。这可以解释为,大公司对(潜在)合伙人的承诺要求更高,而且这些公司更注重审计的商业方面。
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引用次数: 4
Independent Directors and Risk Taking: Evidence from Listed US Insurance Companies 独立董事与风险承担:来自美国上市保险公司的证据
Pub Date : 2013-04-01 DOI: 10.2139/ssrn.2316106
Jyotirmoy Podder, M. Skully, Kym Brown
This study examines the relation of independent directors and their gender diversity, busyness, and experience with risk taking for 112 listed US insurance companies over 2003-2010. Using OLS, system GMM and 3SLS, we find that board independence, females amongst independent directors and busy boards are positively related to risk taking. While board tenure is not related to risk taking, experienced boards are found to be positively related to risk taking. Our study contributes by extending the board structure literature to show that the composition of independent board members matters for monitoring. Female independent directors, rather than simply female directors, improve board monitoring but that more than two does not. A higher percentage of non-busy directors may also mitigate the adverse effect of busy directors. Furthermore, experience gained through serving on the board improves monitoring.
本研究考察了2003-2010年间美国112家上市保险公司独立董事与其性别多样性、忙碌程度和风险承担经验之间的关系。运用OLS、系统GMM和3SLS分析,我们发现董事会独立性、女性独立董事和董事会忙碌程度与风险承担呈正相关。虽然董事会任期与风险承担无关,但经验丰富的董事会与风险承担呈正相关。我们的研究通过扩展董事会结构的文献来表明独立董事会成员的组成对监督很重要。女性独立董事,而不是单纯的女性董事,可以改善董事会的监督,但两名以上的女性董事却不能。较高比例的非忙碌董事也可能减轻忙碌董事的不利影响。此外,通过在董事会任职获得的经验可以改善监督。
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引用次数: 2
Do Individual Auditors Affect Audit Quality? Evidence from Archival Data 个别审计师会影响审计质量吗?档案数据的证据
Pub Date : 2012-08-04 DOI: 10.2139/ssrn.1888424
F. Gul, Donghui Wu, Zhifeng Yang
ABSTRACT: We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze approximately 800 individual auditors and find that they exhibit significant variation in audit quality. The effects that individual auditors have on audit quality are both economically and statistically significant, and are pronounced in both large and small audit firms. We also find that the individual auditor effects on audit quality can be partially explained by auditor characteristics, such as educational background, Big N audit firm experience, rank in the audit firm, and political affiliation. Our findings highlight the importance of scrutinizing and understanding audit quality at the individual auditor level. Data Availability: Data used in this study are publicly available from the sources described herein.
摘要:本文利用大量的中国档案数据,研究了个别审计师是否以及如何影响审计结果。我们分析了大约800名审计师,发现他们在审计质量方面表现出显著差异。个别审计师对审计质量的影响在经济上和统计上都是显著的,在大型和小型审计公司都很明显。我们还发现,审计师个人对审计质量的影响可以部分解释为审计师的特征,如教育背景、大N审计事务所的经验、在审计事务所的排名和政治派别。我们的研究结果强调了在审计师个人层面审视和理解审计质量的重要性。数据可用性:本研究中使用的数据可从本文描述的来源公开获得。
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引用次数: 506
Board Gender Diversity and Going Concern Audit Opinions 董事会性别多样性和持续经营审计意见
Pub Date : 2012-01-03 DOI: 10.2139/ssrn.1979040
Larelle Law Chapple, P. Kent, J. Routledge
This paper examines the relation between gender diversity on the board of directors and the likelihood that a company receives an emphasis of matter going concern audit opinion. Gender diversity on the board and the audit committee is examined. We find that, after controlling for the strength of corporate governance and relevant financial characteristics, boards with at least one female director are less likely to receive an emphasis of matter going concern opinion. We attribute this result to the improved monitoring that the board is able to provide as a result of the qualities brought to bear by female directors. In regard to the audit committee, we find that the presence of a committee is associated with an increased likelihood of an emphasis of matter going concern opinion and that this relation is strengthened by the existence of a female audit committee member. This finding is indicative of the important role of the audit committee in relation to the integrity of financial reporting and that the existence of female members on the committee expectation enhances its operation.
本文考察了董事会性别多样性与公司接受持续经营审计意见强调的可能性之间的关系。对董事会和审计委员会的性别多样性进行审查。我们发现,在控制公司治理强度和相关财务特征后,拥有至少一名女性董事的董事会不太可能得到持续经营意见的强调。我们将这一结果归功于女性董事所带来的素质,董事会能够提供更好的监督。就审计委员会而言,我们发现委员会的存在与强调持续经营意见的可能性增加有关,并且这种关系因女性审计委员会成员的存在而得到加强。这一调查结果表明审计委员会在财务报告的完整性方面发挥了重要作用,委员会中有女性成员的期望加强了委员会的运作。
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引用次数: 11
Hommes et femmes en lutte pour les places dans Le Monde (Men and Women in Fight for Places in the World) 男人和女人为世界上的地方而战(男人和女人为世界上的地方而战)
Pub Date : 2011-10-01 DOI: 10.3917/geo.1543.0018
Gérard-François Dumont
Avec les progres medicaux et hygieniques des deux derniers siecles, les inegalites de place entre les sexes semblaient se reduire. Les differences selon les pays conduisent a mettre en evidence une typologie selon l’ordre decroissant des taux de masculinite.
在过去的两个世纪里,随着医疗和卫生的进步,两性之间的空间不平等似乎减少了。国家之间的差异导致了一种按男性比例递减顺序排列的类型学。
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引用次数: 0
期刊
International demographics
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