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베트남 기업 지배구조의 젠더 다양성과 경영 투명성

Gender Diversity and Transparency of Corporate Governance in Vietnam

강영희
여성학연구소 (Institute of Women's Studies)|2020.06|젠더와 문화 (Gender and Culture)|제13권 제1호|pp. 125-159|DOI https://doi.org/10.20992/gc.2020.06.13.1.125

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키워드

베트남여성 리더기업 지배구조젠더 다양성경영 투명성
주제분류여성학

초록

중국을 대체하는 신흥시장으로 주목받는 베트남은 여성의 경제활동 참여율과 여성 경영자 비율이 높은 국가이다. 이에 본 연구는 2015년에 세계은행(World Bank)에서 실시한 기업설문에 참여한 989개 베트남 기업 대상으로 지배구조의 젠더 다양성과 뇌물공여, 외부감사, 외부 파이낸싱 비율 간의 관계를 분석하였다. 그 결과, 여성 CEO는 비공식 경쟁자가 존재할 때 남성 CEO보다 뇌물을 적게 공여하였다. 또한, 여성 리더(여성 CEO 또는 사주) 기업은 남성 리더가 경영하는 기업과 비교하면 외부감사를 시행할 가능성이 컸다. 그리고 여성 리더 기업이 남성 리더 기업보다 외부 파이낸싱 비율이 높았다. 본 연구의 결과에 대한 함의와 향후 연구 방향을 논의하였다.

Abstract

Vietnam, which is attracting attention as an emerging market rivaling China, is a country with a high percentage of female participation in economic activities and management. In this regard, this study analyzes the relationship between gender diversity in corporate governance and bribery, external audits, and external financing ratios among 989 Vietnamese companies participating in a corporate survey conducted by the World Bank in 2015. Results show that female CEOs give fewer bribes than male CEOs when there are informal competitors. In addition, female leaders (female CEOs or key owners) are more likely than their male counterparts to conduct external audits. Furthermore, female leaders have higher external financing rates than male leaders. Finally, this study discusses the implications of the results and makes recommendations for future research.

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