تأثیر ترکیب جنسیتی هیأت مدیره بر عدم تقارن اطلاعاتی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران

فصلنامه زن و جامعه

مقاله 14، دوره 10، شماره 40، دی 1398، صفحه 317-338   

نوع مقاله: مقاله پژوهشی

نویسندگان

شراره مجدزاده طباطبایی^{* 1}؛ غلامرضا رضائی²؛ فائزه زرین کلاه³

¹عضو هیئت علمی

²دکترای گروه حسابداری، واحد مرودشت، دانشگاه آزاد اسلامی، مرودشت، ایران

³فارغ التحصیل رشته حسابداری دانشگاه آزاد اسلامی واحد مرودشت

تاریخ دریافت: 07 مهر 1397،  تاریخ بازنگری: 20 آبان 1398،  تاریخ پذیرش: 30 آذر 1398 

چکیده

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.

کلیدواژه‌ها

تنوع جنسیتی؛ عدم تقارن اطلاعاتی؛ شکاف قیمت

عنوان مقاله [English]

The Effect of Board Gender Diversity on the Information Asymmetry for the companies listed on Tehran Stock Exchange

نویسندگان [English]

sharareh majdzadeh tabatabaei¹؛ gholamreza rezaei²؛ faezeh zrinkolah³

¹Faculty member of Islamic azad university

²Islamic azad university

³Islamic Azad University, Marvdasht Branch

چکیده [English]

Empirical evidence suggests that the presence of women in the board increases the quantity and quality of public disclosure. In this regard, the expectation is that increasing the gender diversity in the board of directors will reduce information asymmetry. Therefore, the present study sought to use data about the companies listed in Tehran Stock Exchange. The statistical sample includes 173 companies that have been accepted in Tehran Stock Exchange between 2007 and 2016. Linear regression analysis of panel data was used to test statistical hypotheses. The results of the research show that there is a negative relationship between the gender diversity shown by the presence of women in the composition of the board and the information asymmetry based on the price gap and size of the company. The overall result of this research suggests that if monitoring tools, such as the presence of women in the composition of the board, are desirable and in line with the principles raised in this research, can reduce the information asymmetry.

کلیدواژه‌ها [English]

Gender diversity, Information asymmetry, Price gap

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