环境信息披露的管理者模仿行为:竞争性vs防御性  

Managers' Imitative Behavior of Environmental Information Disclosure:Competitive vs Defensive

作　　者：张济建[1] 毕茜[2] 

机构地区：[1]江苏大学财经学院,江苏镇江212013 [2]西南大学经济管理学院,重庆400715

出　　处：《华东经济管理》2015年第11期129-136,共8页East China Economic Management

基　　金：国家社会科学基金项目(10XGL001);江苏省软科学研究计划项目(BR2012026)

摘　　要：目前,企业环境信息的披露备受瞩目,而其研究与基于资本市场的自愿性信息披露研究均忽略了企业信息披露的真正决策者——管理者。文章选取2007-2013年披露的我国重污染行业上市公司环境信息为研究对象,从管理者的企业环境信息披露模仿行为的角度,以理论与实证分析了管理者在企业自愿性环境信息披露决策过程中的行为。研究发现,国有控股企业管理者的企业环境信息披露模仿是竞争性的,即国有控股企业的管理者模仿同行业中的领先者;非国有控股企业管理者的企业环境信息披露模仿行为是防御性的,即管理者更多是出于随大流的"从众"心理去模仿同行业的公司。At present,corporate environmental information disclosure has attracted much more attention. However,the researches on both environmental information disclosure and voluntary information disclosure based on capital market have ignored managers,who are the real decision-makers. This paper,by choosing environmental information disclosure of heavy polluting listed companies in China from 2007 to 2013 as the research object,makes theoretical and empirical analyses on the behavior of managers in the process of voluntary environmental information disclosure from the perspective of managers ’imitative behavior of environmental information disclosure. The results indicate that the imitation of environmental information disclosure in the state-owned enterprises is competitive,i.e.,managers of the state-owned enterprises intend to imitate the advanced in the same industry. And the imitation of environmental information disclosure in non-state-owned enterprises is defensive,i.e.,managers intend to imitate the same industry enterprises by following the“herd”psychology.

关 键 词：环境信息披露 管理者 模仿行为 竞争性 防御性 

分 类 号：F275[经济管理—企业管理]