本研究以2005年至2020年之台灣上市(櫃)公司家族企業資料為樣本,探討家族企業後代女性接班人與公司績效關聯性,並進一步探討女性後代接班人與女性董事成員交互關係對於經營績效之影響。迴歸結果顯示,女生後代接班人、女性董事與公司績效並無顯著關聯性,然而平均差異分析指出,資產報酬率於接班後有所成長。此一結果有可能是因為接班人在接任董事長或總經理職務前,已任職該企業進行培育計畫,對於財務績效雖沒有突破性表現,但也維持應有的水平,因此改變公司績效主要原因不一定是接班人性別,建議企業在選擇接棒者時,應屏除性別刻板印象及傳統思維,而是要重視企業的核心價值。
Using a sample of Taiwan listed family firms from 2005 to 2020, this study explored the association between female successors of family firms, female board members and firm performance after the succession. The regression results show no significant correlation between female successors, female board members and firm performance. However, the mean difference analysis indicates an increase in return on asset after the succession, implying that the successors could have been working and being trained in their family business prior to taking on the position of chairperson or president, thus the firm’s financial performance maintained a certain level albeit without dramatic breakthroughs. In other words, the main reason for a change in post-succession firm performance may not dependent on the gender of the successor. The results also provide suggestions for the family firms that firms should avoid gender stereotype and traditional gender role mentality when choosing a successor, and instead focus on the core values of the company.