تأثیر ترکیب جنسیتی هیأت مدیره بر عدم تقارن اطلاعاتی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
الموضوعات : فصلنامه زن و جامعه
شراره مجدزاده طباطبایی
1
(عضو هیئت علمی)
غلامرضا رضائی
2
(دکترای گروه حسابداری، واحد مرودشت، دانشگاه آزاد اسلامی، مرودشت، ایران)
فائزه زرین کلاه
3
(فارغ التحصیل رشته حسابداری دانشگاه آزاد اسلامی واحد مرودشت)
الکلمات المفتاحية: شکاف قیمت, تنوع جنسیتی, عدم تقارن اطلاعاتی,
ملخص المقالة :
شواهد تجربی در مطالعات حاکی از آن است که حضور زنان در هیأت مدیره، کمیت و کیفیت افشای عمومی اطلاعات را افزایش میدهد. در این راستا انتظار بر آن است که افزایش ترکیب جنسیتی در هیأت مدیرهی شرکتها به کاهش عدم تقارن اطلاعاتی منجر گردد. لذا پژوهش حاضر بهدنبال بررسی تجربی این موضوع با استفاده از اطلاعات مربوط به شرکتهای پذیرفته شده در بورس اوراق بهادار تهران است. در این مطالعه، اطلاعات مربوط به 173 شرکت که در طی سالهای 1386 تا 1395 در بورس اوراق بهادار تهران پذیرفته شدهاند، مورد بررسی قرار گرفته است. برای آزمون فرضیههای آماری از تحلیل رگرسیون خطی چند متغیرهی تابلویی استفاده شده است. نتایج حاصل از پژوهش نشاندهندهی آن است که بین ترکیب جنسیتی که با حضور زنان در ترکیب هیأت مدیره نشان داده میشود و عدم تقارن اطلاعاتی، یک رابطهی منفی براساس شاخصهای شکاف قیمت و اندازهی شرکت وجود دارد. نتیجهی کلی این پژوهش دلالت بر این دارد که چنانچه ابزارهای نظارتی نظیر حضور زنان در ترکیب هیأت مدیره به نحوی مطلوب و مطابق با مبانی مطرح شده در این پژوهش مورد توجه قرار گیرد، میتواند باعث کاهش عدم تقارن اطلاعاتی شود.
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