管理层团队背景特征与企业社会责任报告印象管理——来自中国重污染行业上市公司的经验证据  

Management Teams' Demographic Characteristics and the Management in Corporate Social Responsibility Report

作　　者：张正勇[1,2] 陈虹[1,3] ZHANG Zhengyong;CHEN Hong(School of Accounting,Nanjing University of Finance and Economics,Nanjing,Jiangsu 210023,China;School of Business,Nanjing University,Nanjing,Jiangsu 210023,China;Bank of China Anhui Branch,Hefei,Ahnui 230000,China)

机构地区：[1]南京财经大学会计学院,江苏南京210023 [2]南京大学商学院,江苏南京210023 [3]中国银行安徽省分行,安徽合肥230000

出　　处：《财经理论与实践》2018年第5期71-79,共9页The Theory and Practice of Finance and Economics

基　　金：国家自然科学基金(71402068);江苏高校哲学社会科学基金(2018SJA0241)

摘　　要：基于高阶梯队理论,以2009-2015年披露社会责任报告的中国重污染行业上市公司为样本,研究管理层团队背景特征对社会责任报告印象管理的影响。结果表明:平均较为年长、高学历和良好社会声誉的管理层团队能够显著抑制社会责任报告印象管理行为;管理层团队社会声誉与性别异质性同样可以显著抑制社会责任报告印象管理程度,而学历和专业背景异质性则会进一步加剧社会责任报告印象管理程度;进一步考虑产权性质差异,发现管理层团队背景特征与社会责任报告印象管理之间的关系在国有企业与非国有企业之间存在显著差异。Based on the upper echelons theory,taking listed companies of Chinese heavy pollution industries who disclosed CSR reports during the period of 2009-2015 as research sample,we empirically exam the impact of management teams'demographic characteristics on social responsibility report impression management by constructing a model of impression management.The results show that the management teams which are older,with higher education or reputation,can significantly curb the degree of impression management in social responsibility report.Meanwhile,the higher heterogeneity of age,reputation or gender ratio,the lower the degree of the impression management,while higher heterogeneity of degree or education background will significantly exacerbate the degree of the impression management.In the further study,we also finds some significant different conclusions when considering the nature of property rights differences.

关 键 词：管理层团队 人口背景特征 社会责任报告 印象管理 高阶梯队理论 

分 类 号：F230[经济管理—会计学]