以2006—2019年沪深A股上市公司数据为研究样本,基于言语行为理论探讨了管理层语调与企业绿色创新之间的关系。研究表明,管理层语调的积极程度越高越能促进企业绿色创新水平提升,说明管理层语调的积极程度对绿色创新具有预示作用;区分绿色创新类型发现,管理层语调积极程度对社会型绿色创新的预示作用更明显。进一步研究发现,较高的市场竞争压力和较低的融资约束程度有利于强化管理层语调积极程度对绿色创新的预示作用,且该效应在社会型绿色创新中更显著。管理层异常语调操纵对企业绿色创新有预测作用,尤其是社会型绿色创新;而反映公司日常发展的正常语调对企业绿色创新的预测作用不明显。此外,管理层语调积极程度预示了企业绿色创新,进而有利于企业价值的提升。研究丰富了管理层语调特征对企业行为影响的研究,解释了管理层语调积极程度对绿色创新产生预示作用所依赖的情境因素,为完善管理层语调作用的研究提供了理论支持和经验证据。
“言由心生”还是“言不由衷”:管理层语调是绿色创新的信号吗?
摘要
参考文献
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引用本文
于芝麦. “言由心生”还是“言不由衷”:管理层语调是绿色创新的信号吗?[J]. 外国经济与管理, 2022, 44(6): 18-33.
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