近年性別平等的浪潮興起，女性地位逐漸受到重視，企業高層女性影響力也成為一項管理議題。本研究以2002年至2018年15家台灣上市櫃金融控股公司為研究樣本，採用最小平方法迴歸模型進行研究，探討女性董事與會計穩健性之關聯性。實證結果顯示，在台灣的金控中，女性董事與會計穩健性之間無顯著關聯，進一步考量金融危機的影響，亦發現女性董事與會計穩健性之間的關係也無因此而改變，可能原因在於台灣的金控公司中，女性董事比例偏低，且金融控股公司業務種類繁雜，使女性董事影響力不易發揮之故。

This study examines the relationship between female board members and accounting conservatism by using a sample of 15 listed financial holding companies in Taiwan during 2002 – 2018 and finds no significant association between the female board members and accounting conservatism. Furthermore, this study also investigates the effect of 2008 financial crisis and finds no association between the female board members and accounting conservatism even we take the crisis into consideration. Overall, there is no significant correlation between female board members and accounting conservatism in Taiwan financial holding companies. Possible reasons might be that the lower proportion of the female board members and the complexity of financial holding companies’ business limit the influence of female board members.

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