淦未宇;徐细雄;林丁健;

• 1:重庆大学经济与工商管理学院
• 2:西南政法大学管理学院

摘要(Abstract)：

企业反伦理行为是转型期我国上市公司频繁发生的治理乱象,也是商业伦理研究的热点。本文以2006-2011年A股市场因违规操作被监管机构公开谴责、批评或处罚的327家公司及其PSM配对样本为研究对象,采用二分类Probit回归方法实证检验了高管性别对企业伦理决策的影响效应。研究发现,高管性别是影响企业伦理决策的重要因素:当高管团队中存在女性成员或女性高管的比例上升时,公司发生反伦理性违规操作的概率显著降低。同时,女性高管抑制反伦理性违规操作的治理效果受到企业权力配置结构调节作用的影响。具体来讲,"一把手"权力强度越大(越集权),女性高管抑制反伦理性违规操作的积极作用越突出。本研究拓展了对企业反伦理行为决定因素的理论认知,也对女性高管决策与治理领域的研究文献贡献了新的知识。

关键词(KeyWords)： 女性高管;企业反伦理行为;权力结构;PSM匹配

Abstract:

Keywords:

基金项目(Foundation): 国家自然科学基金项目(71102063;71572019;71232004);; 重庆大学中央高校基本科研业务费重大项目(CQDXWL-2013-Z005;106112015CDJSK02XK12)

作者(Authors): 淦未宇;徐细雄;林丁健;

DOI: 10.16538/j.cnki.fem.2015.10.002

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• 1关于趋势计分匹配法的具体过程和优越性,可以参见Rosenbaum和Rubin(1983)和Rosenbaum(2001)。
• 2我们也在稳健性检验中采用传统匹配方法进行配对,即根据违规公司所在行业、规模、年份等因素为其寻找一个未发生违规行为的公司进行匹配,研究结论并未发生明显改变。