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# Cfo's Gender And Information Disclosure Essay

1808 words - 8 pages

CFO 背景特征、代理成本对年报营收计划披露的影响 ——来自沪深两市 949 家上市公司的实证证据

cninfo.com.cn）公布的公司资讯中采集。数据处理使用了 SPSS 21.0 软件。 （二）模型设计 为了检验本文的假设，构建如下模型：
n

Disc = β 0 + β1 Agei + β 2Genderi + β 3 Edui + β 4 Expi + ∑ γ i Controli + ε i
i

Agei 表示公司 i 年末在任 CFO 的年龄； Genderi 表示公司 i 年末在任 CFO 的性

Edui 表示公司 i 年末在任 CFO 的学历水平，本文以这三项作为 CFO 个人特征的替代变 Expi 为管理费用率，是经营费用占销售额的比例。在罗炜和朱春艳( 2010)的研究中，

（一）描述性统计分析 表2 平均值 Disc Age Gender Edu Exp TP_10 Inst ROA Lev Size .78 2.02 .31 2.02 10.7457 60.8933 34.0775 5.6001 34.8642 12.3669 标准差 .417 .722 .461 .728 33.7905 15.9687 24.7814 5.7877 18.9279 1.0925 变量描述性统计 最小值 0 1 0 1 .5968 10.9100 .0029 -15.369 2 1.3970 8.3939 最大值 1 4 0.00 3 1163.28 33 97.1200 173.914 3 74.1054 73.1815 17.2725 25%分位 1.00 2.00 0.00 1.00 5.7805 49.7800 12.0388 2.1887 18.4541 11.6104 中位 1.00 2.00 1.00 2.00 8.4758 63.6100 32.7017 4.9734 33.3769 12.2215 75%分位 1.00 2.00 1 3.00 11.5226 73.6300 52.2239 8.2013 49.8204 12.9196

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