管理层过度自信、媒体关注与企业社会责任履行研究  

Research on Management Overconfidence, Media Attention and Corporate Social Responsibility Performance

作　　者：陶淑慧 吴明远[1] 

机构地区：[1]上海工程技术大学,管理学院,上海

出　　处：《应用数学进展》2022年第7期4119-4128,共10页Advances in Applied Mathematics

摘　　要：随着责任投资理念的普及及监管要求的不断强化,企业社会责任这一概念越来越成为公司取信于民的标志。在深受新冠肺炎疫情影响的当下,人们更加注重企业是否很好履行社会责任。本文以2015~2020年我国沪深A股非金融上市公司数据为样本,基于多元回归调节效应的分析构建模型,实证研究了管理层过度自信、媒体关注与企业社会责任履行之间的关系。结果表明:管理层过度自信会抑制企业社会责任履行水平,并且这种抑制作用在国有企业中表现更加明显;媒体关注作为一种外部监督机制,能够促进企业社会责任的履行水平;媒体关注削弱了管理层过度自信对企业社会责任的抑制作用,进一步研究,在非国有企业中这种作用效果更显著。With the popularization of the concept of responsible investment and the strengthening of regula-tory requirements, the concept of corporate social responsibility has become more and more a symbol of the company to win the trust of the people. In the context of COVID-19, people are paying more attention to whether enterprises can fulfill their social responsibilities well. Based on the data of Shanghai and Shenzhen A-share non-financial listed companies from 2015 to 2020, this paper builds a model based on the analysis of multiple regression moderating effects to empirically study the relationship between management overconfidence, media attention and CSR performance. The results show that management overconfidence can inhibit CSR performance, and the inhibition ef-fect is more obvious in state-owned enterprises. As an external supervision mechanism, media at-tention can promote the fulfillment level of corporate social responsibility. Media attention weakens the inhibiting effect of management overconfidence on CSR. Further research shows that this effect is more significant in non-state-owned enterprises.

关 键 词：管理层过度自信 媒体关注 社会责任履行 产权性质 

分 类 号：F272.92[经济管理—企业管理]