高管海外背景对企业社会责任信息披露的影响——基于任职地区规制压力的调节作用  

Research on the Impact of Senior Executives’ Overseas Background on Corporate Social Responsibility Information Disclosure——Based on the Moderating Effect of Regulating Pressure in Their Office Areas

作　　者：蒋尧明[1] 赖妍 JIANG Yao-ming;LAI Yan(Accounting Development Research Center,Jiangxi University of Finance and Economics,Nanchang 330013;College of Applied Science,Jiangxi University of Science and Technology,Ganzhou 341000,China)

机构地区：[1]江西财经大学会计发展研究中心,江西南昌330013 [2]江西理工大学应用科学学院,江西赣州341000

出　　处：《山西财经大学学报》2019年第1期70-86,共17页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金资助项目(71362008);江西省高校人文社会科学重点研究基地项目(高水平创新团队)(JD17038);江西省高校人文社会科学研究一般项目(GL17229);财政部会计名家培养工程资助

摘　　要：选取2008-2015年的我国A股上市公司为研究对象,分析了高管海外背景对企业社会责任信息披露的影响,并考察了任职地区规制压力对二者关系的调节作用。结果显示:(1)高管海外背景与企业社会责任信息披露正相关;(2)高管海外工作背景对企业社会责任信息披露质量的提升作用强于高管海外学习背景;(3)相较于海外进修/培训/访学和海外从事博士后研究的方式,获得学历,学位方式的高管海外学习背景对企业社会责任信息披露质量的提升作用更强;(4)拥有海外背景的高管所在任职地区的规制压力越大,高管海外背景对企业社会责任信息披露的正向影响越强烈。This paper selected China’s A-share listed companies from 2008 to 2015 as research objects, empirically analyzed the influence of senior executives’ overseas background on corporate social responsibility information disclosure, and examined the adjustment effect of regulating pressure between the two in their office areas. The results tell us as follows. Firstly, senior executives’ overseas background is positively related with corporate social responsibility information disclosure. Secondly, overseas working experiences could better promote the quality of corporate social responsibility information disclosure than overseas learning experiences do.Thirdly, senior executives with overseas qualifications could better promote the quality of corporate social responsibility information disclosure than those being as visiting scholars or post-docs. Finally, the positive effect of senior executives’ overseas background on corporate social responsibility information disclosure is more obvious in areas with stronger regulating pressure.

关 键 词：高管海外背景 海外工作背景 海外学习背景 规制压力 企业社会责任信息披露 高阶理论 合法性理论 

分 类 号：F270[经济管理—企业管理] F272.9[经济管理—国民经济]