关键词： 女性高管, 企业社会责任, 信息披露, 会计, 会计稳健性, 信息不对称, 中介效应

Abstract: Executive gender plays an important role in corporate social information disclosure and accounting behavior.Based on the relevant data of corporate social responsibility information of Shenzhen and Shanghai A-share listed companies from 2013 to 2018,this paper studies the relationship between senior executives' gender characteristics,corporate social responsibility information disclosure and corporate accounting conservatism of listed companies in China.The results show that companies with a higher proportion of female executives have higher accounting conservatism and are more inclined to increase the disclosure of social responsibility information.In the theoretical analysis,it is confirmed that corporate social responsibility information disclosure plays an intermediary role in the relationship between the proportion of female executives and accounting conservatism.Further research found that in companies that disclose social responsibility information,female executives can make higher quality of social responsibility disclosure.Social responsibility information disclosure in both the state-owned enterprises and private enterprises has a significant positive impact on accounting conservatism,despite the differences between them.Therefore,it is necessary to improve the conservatism of accounting,improve the corporate governance mechanism,and promote the healthy development of the capital market.On the one hand,government regulators need to improve the information disclosure system;on the other hand,enterprises should give full play to the advantages of female executives and establish a scientific and sound talent selection and appointment mechanism.

Key words: female executives, corporate social responsibility, information disclosure, accounting, accounting conservatism, information asymmetry, intermediary effect