Abstract

The adjustment of the birth policy also influences the organization’s performance and female employment. Under the background of the birth policy, the discrimination of female employees in work and its underlying mechanism are the core issues of the academic community and concern. Based on the data of listed companies in China from 2010 to 2020, using ROA and TobinQ as performance indicators and empirical research methods examines the relationship between female employee employment and corporate performance under the two-child policy. The results show that: (1)Female employees positively affect corporate performance; the two-child policy has a negative regulatory impact on female employees and corporate performance; (2)The employment of female employees by enterprises has increased; (3)State-owned enterprises have a positive regulatory effect on female employees and corporate performance; (4)The marketization index and private enterprises have a negative regulatory impact on female employees and corporate performance. This research has significant reference value for achieving gender equality in the labor market and promoting the employment of female employees.

Full Text
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