强 烈 建 议 盟 友
星 标
我 们
我 们 一 起 ☆ 见 证 成 长
北京大学光华管理学院会计系 卢海教授
颜值研究一直受到国内外众多会计与财务学者关注
，近期在国际会计顶级期刊
Review of Accounting Studies
（简称RAS）接受一篇中美比较研究：金融分析师职业中的性别与美貌，其通讯作者是来自北京大学光华管理学院会计系 卢海教授 。
卢海教授与合作者研究了在美国和中国，性别和美貌如何影响被选为金融分析师行业全明星的可能性。研究发现，在美国的女性分析师被选为全明星分析师的可能性更大，但
美国颜值高的女性分析师被选为全明星的可能性较小
。
中国分析师的结论恰恰相反
。
中国的女性分析师被选为全明星的可能性较小，但这种可能性随着她们的面部吸引力而增加。
这些发现暗示了美国对女性分析师的美貌惩罚和中国对女性分析师的性别歧视。这一来自竞争激烈的金融行业的职业道路证据表明，性别和美貌偏见可能深深植根于文化和法律环境中，不应一视同仁。
Gender and beauty in the financial analyst profession: evidence from the United States and China
Congcong Li, An-Ping Lin,
Hai Lu
& Kevin Veenstra
Review of Accounting Studies
(2020)
We examine how gender and beauty affect the likelihood of being voted as an All-Star in the financial analyst profession in both the United States and China. We find that female analysts are more likely to be voted as All-Star analysts in the United States, but good-looking female U.S. analysts are less likely to be voted as All-Stars. The conclusion is the opposite for Chinese analysts. We find that female analysts in China are less likely to be voted as All-Stars, but the likelihood increases with their facial attractiveness. These findings implicate a beauty penalty for female analysts in the United States and gender discrimination against female analysts in China. This career path evidence from a competitive financial industry suggests that gender and beauty biases may be rooted deeply in culture and the legal environment and should not be treated homogenously.
https://link.springer.com/article/10.1007/s11142-020-09542-z
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