Female executives and corporate R&D manipulation behavior: Evidence from China

Jinzhou Mao, Donghai Xu and Shaoze Yang

Finance Research Letters, 2023, vol. 57, issue C

Abstract: The influence of female executives is gradually becoming prominent. Using samples of Chinese listed companies from 2008 to 2021, we examine the influence of female executives on corporate R&D manipulation behavior. The results show that female executives can reduce corporate R&D manipulation behavior. The mechanism study shows that increases in media attention and improvements in internal control quality are transmission paths for female executives to reduce R&D manipulation. Further research shows that R&D manipulation can reduce the technological innovation ability of enterprises.

Keywords: Female executives; R&D manipulation; Media attention; Internal control quality (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1544612323006128
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:57:y:2023:i:c:s1544612323006128

DOI: 10.1016/j.frl.2023.104240

Access Statistics for this article

Finance Research Letters is currently edited by R. Gençay

More articles in Finance Research Letters from Elsevier
Bibliographic data for series maintained by Catherine Liu ().