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作 者:刘颖斐[1] 徐子萌 Liu Yingfei;Xu Zimeng(Economics and Management School of Wuhan University,Wuhan,430072)
出 处:《珞珈管理评论》2021年第3期46-68,共23页Luojia Management Review
基 金:国家自然科学基金项目“基于会计信息质量提升的交易所年报问询监管制度治理效应及其机制研究”(项目批准号:71872136);国家社会科学基金重大项目“政府职能转变的制度红利研究”(项目批准号:18ZDA113);教育部人文社科项目“信用评级调整、传染效应与管理层决策”(项目批准号:18YJC630109)。
摘 要:本研究以2015—2018年的A股上市公司为样本,基于Miles和Snow(1978,2003)对企业战略类型的分类,检验了员工学历水平对企业战略类型选择的影响。研究发现随着高学历员工的数量增多,企业的战略表现出更强的进攻性,且企业内部控制水平在两者间起到部分中介效应。进一步分析发现,在非国有、前期绩效高和内部薪酬差距大的企业中,高学历员工使企业战略进攻化的效应更加显著。本研究从员工层面拓展了企业战略选择的相关文献,也丰富了探讨员工素质作用的相关研究,为企业结合自身情况合理选择战略提供了一定的依据。With the sample of A-share listed companies from 2015 to 2018,based on the classification of corporate strategy types by Miles and Snow(1978,2003),this study examines the impact of employee education on the choice of corporate strategy types.The study found that with the increase in the number of well-educated employees,the company s strategy is more inclined to prospectors,and the internal control level of the company played a part of the indirect effect between the two.In addition,through further analysis,it is found that in non-state-owned companies,high previous performance and large internal salary gaps,the effect of well-educated employees makes the corporate strategy biased toward prospectors more significant.This study expands the relevant literature on corporate strategic choice from the employee level,and also enriches related research on the role of employee quality,providing a basis for companies to rationally choose strategies based on their own conditions.
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