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

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  • Mao, Jinzhou
  • Xu, Donghai
  • Yang, Shaoze

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.

Suggested Citation

  • Mao, Jinzhou & Xu, Donghai & Yang, Shaoze, 2023. "Female executives and corporate R&D manipulation behavior: Evidence from China," Finance Research Letters, Elsevier, vol. 57(C).
    • Handle: RePEc:eee:finlet:v:57:y:2023:i:c:s1544612323006128
    DOI: 10.1016/j.frl.2023.104240
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    References listed on IDEAS

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    Cited by:

    1. Liu, Li & He, Jun, 2023. "Does financialization affect firm’ R&D investment? Evidence from China," Finance Research Letters, Elsevier, vol. 58(PA).
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    3. Pang, Silu & Hua, Guihong, 2024. "How does digital tax administration affect R&D manipulation? Evidence from dual machine learning," Technological Forecasting and Social Change, Elsevier, vol. 208(C).
    4. Liu, Yuying, 2024. "Climate risk perception, female directors and greenwashing," Finance Research Letters, Elsevier, vol. 70(C).

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