نقش جنسيت مديران ارشد شركت بر محافظه‌كاري شرطي و غيرشرطي با تأكيد بر ريسك تجاري و مالي

The Effect of CEO Gender on Conditional Conservation and Unconditional With an Emphasis on Business and Financial Risk

هدف اين پژوهش بررسي رابطه جنسيت مديران ارشد شركت (در سطح هيئت‌مديره و مديرعامل) با توجه به ريسك گريزي و حساسيت اخلاقي زنان بر محافظه‌كاري شرطي و غيرشرطي است. براي بررسي اين رابطه، تعداد 132 شركت طي سال‌هاي 1390 الي 1394 انتخاب گرديد. تجزيه تحليل داده‌ها از طريق دادهاي پانل و با استفاده از الگوي اثرات ثابت انجام‌شده است. نتايج پژوهش نشان مي‌دهد كه مديران ارشد زن در قياس با مديران ارشد مرد داراي محافظه‌كاري شرطي بالاتري هستند؛ كه اين نتيجه بيانگر اين است، زنان نسبت به مردان اخبار بد را سريع‌تر گزارش مي­كنند. درحالي‌كه در محافظه‌كاري غيرشرطي رابطه معناداري بين مديران ارشد زن و محافظه‌كاري غيرشرطي مشاهده نشد. همچنين بين مديران ارشد زن و محافظه‌كاري شرطي در مواجه با ريسك تجاري رابطه مثبت و معناداري يافت شد؛ بنابراين، امكان اظهارنظر صريح در خصوص پذيرش يا عدم پذيرش وجود رابطۀ معنادار بين مديران ارشد زن و محافظه‌كاري شرطي وجود ندارد. ولي بين مديران ارشد زن و محافظه‌كاري در مواجه با ريسك مالي در مدل محافظه‌كاري شرطي و ريسك مالي و تجاري در مدل محافظه‌كاري غيرشرطي رابطه معناداري مشاهده نشد.

The aim of this is study it investigate the relationship between CEO gender with regards to risk aversion and women moral sensitivity conditional and unconditional conversation. To investigation the relation, the number of 132 companies during 2011 to 2015 were selected. Data analysis using panel data and is performed using a fixed effects model. In order to measure conditional and non-conditional conservatism, Ahmad and Dolman's model (2007) was inspired by Giwiel and Hayen (2000) and then the effect of Managers gender on conditional and non-conservative conservatism was investigated. The results showed that female senior managers in compared with men with higher conditional conversation, the result indicates that women than men reporting bad news faster. However, a significant relationship was observed between women senior managers and unconditional conservatism. As well as between women senior managers and conditional conservatism in the face of business risk significant positive relationship, therefore, there is no to express an opinion regarding the acceptance or rejection significant relationship between women senior managers and conditional conversation. But relationship women senior managers and conservatism in the face of financial risk and business risk in model of conditional conservatism no significant relationship was observed. Also between women senior managers and conditional and unconditional conservatism was no significant relationship in the face of sensitive companysize, the result was contrary to theoretical expectations.