摘要
在类似的外部制度压力下公司环境信息披露行为为何存在异质性?根据制度理论,高管的人力资本特征通过影响高管层对制度压力的不同认知和理解,导致差异化的环境信息披露行为,从而充当外部制度压力和环境信息披露之间的媒介。以2012年、2013年4830个A股公司为样本,基于公司年报构建环境信息披露指数,研究发现,女性高管与环境信息披露的概率、水平都显著负向关联;高管的年龄、任期与环境信息披露的概率、水平都显著正向关联;高管的教育水平对环境信息披露的概率和水平存在相反的效应;高管的性别、年龄、教育水平或任期在制度压力对环境信息披露的影响中发挥调节作用。因此,具备某些特征的高管在理解和应对外部制度压力进而采取环境信息披露战略时存在系统的差异,环保监管部门可以更多地从制度上引导公司高管的环境行为。
Based on institutional theory,the human capital characteristics of senior management may moderate the way in which corporate environmental disclosure responds to institutional pressures. Using the statistics of a total of 4,830 sample firms from 2012 and 2013,we established an environmental disclosure index. Evidences show that female senior management is significantly negatively associated with environmental disclosure; the age and tenure of senior management are significantly positively associated with environmental disclosure; and that the education level of senior management is significantly negatively and positively associated with the probability and level of environmental disclosure,respectively. The characteristics of senior management moderate the associations between institutional pressures and environmental disclosure.The evidences imply that the government should guide the environmental behavior of corporate senior management in terms of institutions.
出处
《厦门大学学报（哲学社会科学版）》
CSSCI
北大核心
2016年第4期84-95,共12页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
基金
国家社会科学基金一般项目"制度压力
企业环境信息公开与环境治理绩效研究"(16BGY019)
国家自然科学基金面上项目"财务报告内部控制审计:强制抑或自愿?"(71372075)
国家自然科学基金面上项目"国家治理情景下政府综合财务报告体系构建"(71473211)
关键词
制度理论
高管人力资本特征
公司环境信息披露
institutional theory
human capital characteristics of senior management
corporate environmental disclo sure
