آثار حضور زنان در بین اعضای هیأت مدیره شرکت‌ها بر کارایی سرمایه‌گذاری در نیروی کار آن‌ها

نوع مقاله : مقاله پژوهشی

نویسنده

استادیار، گروه حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران.

چکیده

مقدمه: در این مقاله آثار حضور زنان در هیأت مدیره شرکت‌ها بر کارایی سرمایه‌گذاری در نیروی کار آن‌ها با در نظر گرفتن نقش نظارت درون-سازمان و برون‌سازمانی مورد بررسی قرار گرفته است.
روش‌شناسی: روش این پژوهش از نوع کمّی و پس‌رویدادی است و برای اندازه‌گیری کارایی سرمایه‌گذاری در نیروی کار از الگوی پینوک و لیلیس استفاده شد. نمونه این پژوهش مبتنی بر داده‌های مربوط به 122 شرکت فعال در بورس تهران از سال 1386 تا 1398 می‌باشد.
یافته‌ها: نتایج تحلیل‌های رگرسیونی پژوهش نشان داد که بین تنوع جنسیتی هیئت مدیره و کارایی سرمایه‌گذاری در نیروی کار شرکت‌ها رابطه مثبت و معناداری وجود دارد. هم‌چنین، بین بیش(کم)سرمایه‌گذاری در نیروی کار و تنوع جنسیتی هیئت مدیره رابطه منفی و معناداری وجود دارد. افزون‌بر این، شواهد نشان داد زمانی که شرکت‌ها دارای نظارت درون‌سازمانی و برون‌سازمانی ضعیف هستند، رابطه مثبت قوی‌تری بین تنوع جنسیتی هیئت مدیره و کارایی سرمایه‌گذاری در نیروی کار وجود دارد.
نتیجه‌گیری: بر اساس شواهد بدست آمده از پژوهش به سهامداران شرکت‌ها پیشنهاد می‌شود که در انتخاب اعضای هیئت مدیره، حضور بانوان و انتخاب آنها به عنوان عضو هیئت مدیره توجه ویژه‌ای داشته باشند. هم‌چنین، به سازمان بورس و اوراق بهادار تهران، نهادهای متولی استخدام در ایران و سایر نهادهای ذیربط پیشنهاد می‌شود با تعامل با یکدیگر برای ارتقای نیروی کار شرکت‌ها، قوانینی را وضع کنند که شرکت‌ها موظف به انتخاب اعضای هیئت مدیره زن شوند.

کلیدواژه‌ها

عنوان مقاله [English]

The Effects of Firms’ Board Gender Diversity on Their Labor Investment Efficiency

نویسنده [English]

  • Ramin Zeraatgari
Assistant Professor, Department of Accounting, University of Sistan and Baluchestan, Zahedan, Iran.
چکیده [English]

Introduction: This paper investigates the effect of board gender diversity on firm labor investment efficiency with the considering role of internal and external monitoring.
Methods: The methodology of this study is a quantitative and ex-post and labor investment efficiency was measured using the Pinnuck and Lillis model. The sample of this research is related to 122 companies on Tehran Stock Exchange from 2008 to 2020.
Results: The results of research regression analysis showed that there is a positive and significant relationship between board gender diversity and firms’ labor investment efficiency. Also, the evidence showed that the relationship between board gender diversity and over- or under-investment in labor is negative and significant. In addition, evidence shows that when firms have weak internal and external monitoring a stronger positive relationship between board gender diversity and labor investment efficiency exists.
Conclusion: Based on the evidence obtained from the research, it is suggested to the shareholders of companies that in the choice of board members, the presence of Women and their choice as members of the board should be given special attention. Also, the Tehran Stock Exchange and Securities Organization, the institutions in charge of employment in Iran and other relevant institutions are suggested to interact with each other to improve the efficiency of investment in companies to enact laws that the company Have a legal obligation to elect female board members.

کلیدواژه‌ها [English]

  • Labor investment
  • Monitoring
  • Woman
  • Board

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  • تاریخ دریافت: 04 مهر 1400
  • تاریخ بازنگری: 18 مهر 1401
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