女性董事對育嬰留停申請率之影響

Abstract

本研究旨在探討董事會性別多樣性與育嬰留停申請率之關係，實證結果發現女性董事比率對於女性與男性之育嬰留停申請率皆具顯著正向影響。隨著2022年初開放父母同時申請育嬰留停，我們發現法規通過顯著提高男性的申請率，惟女性董事並無強化法規之效果，反而員工請假的機會成本(以企業Tobin’s Q與研究所以上學歷員工比率衡量)是更重要的考量，對於男性申請率具顯著負向影響。

This study investigates the relationship between board gender diversity and parental leave application rates. Empirical results indicate the proportion of women on the board has a significant positive impact on both female and male parental leave application rates. Following a regulatory change that allows both parents apply parental leave at the same time in early 2022, male application rates significantly increased. However, female directors did not enhance the regulatory effect; instead, employee opportunity costs (proxied by employer’s Tobin’s Q and the proportion of highly educated employees) emerged as more influential factors, negatively impacting male application rates.