摘要
以2015—2020年我国沪深A股上市公司为研究样本,结合烙印理论、双元创新理论,研究了独立董事不同背景对企业双元创新的影响。研究发现:独立董事海外背景、学术背景促进了企业的探索式创新和开发式创新,而独立董事金融背景抑制了企业的探索式创新和开发式创新。进一步研究发现:企业内部控制质量在独立董事背景与企业双元创新之间发挥部分中介效应;从产权异质性角度发现独立董事不同背景在国有企业和非国有企业中对双元创新影响具有一定的差异性。
Taking China's A-share listed companies in Shanghai and Shenzhen from 2015 to 2020 as research samples,combined with imprinting theory and dual innovation theory,this paper studied the influence of different backgrounds of independent directors on dual innovation of enterprises.It is found that the overseas background and academic background of independent directors promote the ex-ploratory and developmental innovation of enterprises,while the financial background of independent directors inhibits the exploratory and developmental innovation of enterprises.Further research shows that:the quality of internal control of enterprises plays a partial intermediary effect between the back-ground of independent directors and the dual innovation of enterprises.From the perspective of heter-ogeneity of property rights,it is found that different backgrounds of independent directors have cer-tain differences in the influence of dual innovation between state-owned enterprises and non-state-owned enterprises.
作者
夏金凤
陆新文
胡翠萍
Xia Jinfeng;Lu Xinwen;Hu Cuiping(School of Economics and Management,Anhui Agricultural University,Hefei 230036,China)
出处
《石家庄铁道大学学报（社会科学版）》
2023年第4期27-35,共9页
Journal of Shijiazhuang Tiedao University（Social Science Edition）
基金
安徽省哲学社会科学青年项目(AHSKQ2017D34)。
关键词
独立董事背景
企业双元创新
内部控制质量
产权异质性
background of independent directors
dual innovation of enterprises
quality of inter-nal control
heterogeneity of property rights
