This paper selects the data of
China's listed companies from 2007 to 2016 as the sample and uses the binary
logit regression method to explore whether the gender of the CFO has an impact on the company's information disclosure
violations. The results show that female CFOs significantly reduce the
probability and number of information disclosure violations of listed
companies, and the stronger their own ability, female CFOs have a significant
incremental impact on restraining information disclosure violations of listed
companies. The research conclusion provides a reference for enterprises to
select and hire CFOs.
JEL classification numbers: G34, M4.
Keywords: CFO, Female executives, Violation of information disclosure.