司法改善与年报披露相似性——来自我国巡回法庭准自然实验的经验证据  

Activating Leisure Time: A Review and Prospects of Leisure Crafting

作　　者：周胜娣 蓝发钦[1] Zhou Shengdi;Lan Faqin(School of Economics and Management,East China Normal University,Shanghai 200062,China)

机构地区：[1]华东师范大学经济与管理学院,上海200062

出　　处：《外国经济与管理》2025年第3期53-69,共17页Foreign Economics & Management

基　　金：河南省哲学社会科学规划项目(2022CJJ161)。

摘　　要：为提升地区司法质量,最高人民法院自2015年起分批设立地方巡回法庭。本文借助这一准自然实验,实证考察了地区司法水平提升对企业自愿披露的影响。研究结果表明,巡回法庭的设立显著降低了企业年报相似度,提高了信息含量和自愿披露质量。机制分析显示,巡回法庭通过破解地方保护主义,并发挥威慑和治理效应,促进企业提升自愿披露质量。进一步研究发现,这一效果在初始外部治理环境较差、信息质量较低、诉讼成本较高的企业中更为显著,且对改善企业披露的内部相似性和横向相似性均有积极影响。此外,巡回法庭的设立还有助于抑制企业的收益操纵行为。本研究不仅丰富了“法与金融”领域的文献,也为司法改革及其经济后果提供了新的视角和实证依据。In the context of sustainable career development and the blurring of work-life interface,how to activate leisure time and the impact of leisure crafting have become an important topic in both academia and industry.Firstly,this paper elaborates the conceptual connotation and characteristics of leisure crafting from the perspectives of psychological needs and demand-resource matching,and proposes a comprehensive definition of leisure crafting.Secondly,based on the selfdetermination theory and the job demand-resource model,this paper organizes and summarizes the theoretical perspectives,antecedents and consequences,and the impact mechanism of leisure crafting.Finally,future research can focus on six aspects of leisure crafting:antecedents,new theoretical perspectives,the dynamic relationship between compensation and spillover effects in the impact mechanism,intervention schemes,the dark side,and localization.This paper provides a more comprehensive theoretical reference for the subsequent empirical research on leisure crafting.It also inspires individuals and organizations to harness the positive effects of leisure crafting.

关 键 词：司法改善 自愿披露 年报相似度 收益操纵 

分 类 号：F270[经济管理—企业管理]