文章基本信息

标题：Executive Gender and Firm Environmental Management: Evidence from CFO Transitions
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作者：Bo Wang ; Zehui Wang ; Jun Wen 等
期刊名称：Sustainability
印刷版ISSN：2071-1050
出版年度：2021
卷号：13
期号：7
页码：3653
DOI：10.3390/su13073653
语种：English
出版社：MDPI, Open Access Journal
摘要：We investigate whether female executives influence corporate environmental management (green management). Based on a difference-in-difference approach, our study provides evidence that female CFOs conduct more environmentally responsible activities, and the effects are more prominent when firms are of high risks. Female CFOs are more likely to involve in environmental management voluntarily. Further, environmental management improves firm performance such as debt cost saving. This research advances the gender diversity literature and suggests that female executives play an important role in corporate decisions and firm performance.
关键词：CFO; corporate social responsibilities; environmental management; executive gender; firm performance; female; green management