SHS Web Conf.
Volume 96, 2021The 3rd International Academic Conference on Frontiers in Social Sciences and Management Innovation (IAFSM 2020)
|Number of page(s)||9|
|Published online||08 February 2021|
Research on the Relationship between the Female Directors' Personal Characteristics and the Quality of Accounting Information
1 School of Economics and Management, Nanchang Hangkong University, Jiangxi, China
* Corresponding author: firstname.lastname@example.org
This paper explores the relationship between female directors and the quality of accounting information. it takes 51 enterprises from 2008 to 2018 as samples, selects the proportion of female directors, age, education background and financial background to study the personal characteristics. The results show that: the percentage of female directors is directly proportional to the accounting information; the higher the female director's education, the higher the quality of information; the female directors with financial background have a specific positive effect on the improvement of accounting information. Based on this, this paper proposes some suggestions on how to strengthen the construction of the board of directors and improve the quality of information about listed companies.
Key words: Listed companies / Female director / Quality of accounting information / Personal characteristics
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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