Mathematica Eterna
Open Access
ISSN: 1314-3344
ISSN: 1314-3344
In the context of globalized economy and diversified corporate governance, the issue of gender equality has received increasing attention from the international community. Chinese female executives play an important role in financial governance and face many challenges. Based on the data of listed companies in China's A-share market from 2008 to 2020, this study adopts multivariate regression and mediation effect analysis to comprehensively investigate the role of female executives in financial governance and their impact on corporate financial performance and risk management by selecting multidimensional indicators such as the proportion of female executives, their seniority in office, their educational background and their professional experience. The study finds that firms with a high proportion of female executives display a more robust financial governance structure and a lower level of risk-taking and are more resilient especially when experiencing economic fluctuations. In addition, the educational background and professional experience of female executives positively affect the quality of corporate decision-making, further strengthening the firm's ability to withstand financial market volatility through intermediary mechanisms such as optimizing internal control processes and enhancing decision-making transparency. However, challenges such as gender discrimination, barriers to career advancement and work-family balance issues remain serious constraints for Chinese female executives to play a greater role in financial governance. In exploring the mechanisms, this paper introduces corporate culture and leadership theories to illustrate how female executives influence corporate governance and financial strategy formulation. The findings provide policy recommendations and practical guidance to broaden the space for female executives in financial governance.
Published Date: 2025-09-19; Received Date: 2024-11-21