쉬코노미 시대, 여성인력이 기업의 공시품질에 미치는 영향 : 공정공시 빈도를 중심으로

This study examines the effect of female personnel on corporate disclosure obligations, having interested in the fact that the laws and systems related to female personnel are rapidly changing as the social and economic status of women in Korea has recently increased. As a result of analysis on listed firms, the higher the number and proportion of female personnel (female directors and female employees), the higher the quality(level) of disclosure. Therefore, it can be said that the existence of female personnel at the management and practice level plays a significant role in improving disclosure quality. This study expands the scope of research that can explain the quality of disclosure at the level of corporate governance by examining the relationship between the female personnel and fair disclosure. In addition, by considering the impact of gender manpower composition on the level of enhancing corporate transparency, it provides evidence that market participants can have a positive view on the quality of information provided by firms with a high proportion of female personnel. Furthermore, it also provides policy implications for the need for gender equality workforce policy in relation to recent changes in Korea, such as the introduction of the gender quota system.