报告题目：Are Female Executives Trailblazers or Maintainers? Evidence from Financial Policy by Chinese Companies

报告人：郝颖教授，博士生导师

报告语言：中文

报告时间：2018年6月1日10:00

报告地点：长安校区皇冠hg8868老版本210

主持人：金帆副教授

报告摘要：We examine the female executives and their impact on corporate financial policies, including investment decision, external financing, working capital management and cost efficiency. We find that those female executives who are risk aversion invest less in expenditure investment decision, engage less external financing, aggregate less working capital and exhibit greater cost efficiency. Furthermore, we identify whether female executives make corporate financial policies differently in high-growth and low-growth industry. We find that female executive emphases on restrain expansion decision in high-growth industry, but internal management in low-growth industry. Finally, we find that the conservatism behavior of female executives is more benefit on financial performance in low-growth industry. Our results are consistent with conservatism of female executives.

报告人简介：郝颖，北京师范大学教授，博士生导师。清华大学经济学院博士后，美国哥伦比亚大学商学院访问学者。国家自然科学基金通讯评审专家，教育部博士点基金通讯评审专家，全国会计领军（后备）人才（学术类），人力资源和社会保障部干部教育培训专家，中国会计学会对外学术交流委员会委员，多本国际高水平期刊与国内权威期刊审稿人。主要研究领域为：公司财务与资本市场会计。作为项目负责人，承担了国家自然科学基金2项，教育部人文社科基金1项。作为第一作者，近年来分别在《Financial Management》（SSCI）、《Pacific Basin Finance Journal》（SSCI）、《International Review of Economics and Finance》（SSCI）、《经济研究》、《管理世界》、《管理科学学报》、《南开管理评论》等国内外高水平杂志上发表论文三十余篇，已独立出版专著两部。