讲座题目：Spillover of Gender Quotas through Global Supply Chains（通过全球供应链的性别配额外溢效应）

主讲人：李敏嘉 University of Alberta

时间：2024年12月23日10:00

地点：学院206

主办单位：bwin必赢登录入口官网会计系

邀请人：林晚发

内容摘要：

We investigate the effect of board gender diversity (BGD) interventions in customer countries on their contract relationships with U.S. suppliers, where such interventions are absent. Leveraging staggered BGD interventions across 44 countries, we find that U.S. suppliers with better BGD performance attract more new contracts following the announcement of BGD interventions in customer countries. This effect is mainly driven by enhanced gender awareness in customer countries, rather than pro-social preference associated with higher female representation on customer boards. Furthermore, customer BGD interventions improve supplier BGD performance when suppliers focus on supply chain issues or face intense industry competition. Supplier financial performance also improves, but primarily for those that had appointed female directors before the customer BGD interventions. Our findings emphasize BGD as a critical selection factor for customers in BGD-intervened countries, highlighting the extensive influence of gender diversity policies across borders.

我们研究了客户国家实施董事会性别多样性（BGD）干预对其与美国供应商合同关系的影响，而美国供应商所在国家没有类似的干预措施。利用44个国家分阶段实施的BGD干预，我们发现，在客户国家宣布实施BGD干预后，具有较好BGD表现的美国供应商吸引了更多的新合同。该效应主要由客户国家增强的性别意识驱动，而非客户董事会中女性比例提高所带来的亲社会偏好。此外，客户国家的BGD干预还在供应商专注于供应链问题或面临激烈行业竞争时，提升了供应商的BGD表现。供应商的财务表现也有所改善，但主要体现在那些在客户实施BGD干预之前就已任命女性董事的供应商身上。研究结果强调了BGD作为客户在实施BGD干预国家中的一个关键选择因素的重要性，突显了性别多样性政策在跨国范围内的广泛影响。

主讲人简介：

Minjia Li is an Assistant Professor of Accounting at University of Alberta. Her research lies at the intersection of ESG, supply chain, political economy etc.

李敏嘉是阿尔伯塔大学会计学的助理教授。研究领域涵盖环境、社会与治理（ESG）、供应链、政治经济学等交叉学科。