Research On The Influence Of Female Executives Of Listed Companies On Accounting Conservatism

With the development and change of the times,women are more and more involved in business activities.Especially in recent years,with the transformation of China's economic structure and the vigorous development of the service economy,it has provided a broad business arena for women.Women are getting more educated,participating more and more deeply in business activities,and have made remarkable achievements.Academia,government and business circles are paying close attention to women executives.Men and women have natural differences in risk preference,management style,self-confidence and other personality traits,which personality traits will affect their decision-making behavior,and then affect the quality of accounting information,especially the level of accounting conservatism.This paper studies the impact of female executives on Accounting Conservatism through the combination of theoretical research and empirical research.Firstly,through classical theoretical analysis and literature research,this paper combs the impact mechanism of female executives on accounting conservatism,and on this basis,puts forward empirical research hypotheses.Secondly,through multiple regression analysis,this paper studies whether there are female executives,the proportion of female executives,whether the CEO/CFO is female or not on the impact of accounting conservatism.Finally,it explores the impact of female executives in different industries on accounting conservatism.The results show that the existence of female executives can significantly improve the accounting conservatism of enterprises,the higher the proportion of female executives,the higher the level of accounting conservatism;CEO/CFO for women have a positive impact on accounting conservatism,CEO for women is not significant,but the impact of CFO for women is very significant in the sub-industry studies.Sub-industry studies show that female executives in the tertiary industry have a greater impact on Accounting Conservatism than those in the first and second industries.This paper enriches the research on the influencing factors of accounting conservatism,and emphasizes the important role of female executives in the top management team.In view of the conclusions of the study,this paper also put forward some suggestions : relevant government departments can guide enterprises to pay attention to the importance of female executives through policies;companies should abandon gender discrimination in the construction of top management team,and build a reasonable and fair promotion mechanism;at the same time,women should also continue to learn,constantly improve their own level,set career goals and strive for it..