摘要
选取2008—2015年的我国A股上市公司为研究对象,分析了高管海外背景对企业社会责任信息披露的影响,并考察了任职地区规制压力对二者关系的调节作用。结果显示:(1)高管海外背景与企业社会责任信息披露正相关;(2)高管海外工作背景对企业社会责任信息披露质量的提升作用强于高管海外学习背景;(3)相较于海外进修/培训/访学和海外从事博士后研究的方式,获得学历/学位方式的高管海外学习背景对企业社会责任信息披露质量的提升作用更强;(4)拥有海外背景的高管所在任职地区的规制压力越大,高管海外背景对企业社会责任信息披露的正向影响越强烈。
This paper selected China's A-share listed companies from 2008 to 2015 as research objects, empirically analyzed the influence of senior executives' overseas background on corporate social responsibility information disclosure, and examined the adjustment effect of regulating pressure between the two in their office areas. The results tell us as follows. Firstly, senior executives' overseas background is positively related with corporate social responsibility information disclosure. Secondly, overseas working experiences could better promote the quality of corporate social responsibility information disclosure than overseas learning experiences do.Thirdly, senior executives with overseas qualifications could better promote the quality of corporate social responsibility information disclosure than those being as visiting scholars or post-docs. Finally, the positive effect of senior executives' overseas background on corporate social responsibility information disclosure is more obvious in areas with stronger regulating pressure.
引文
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(1)2009—2016年润灵环球对中国企业社会责任报告评价的样本总数为4 722个,其评价的企业社会责任报告反映的年度为2008—2015年。以此为基础,我们删除了在2008—2015年间存在控制变量缺失值的样本664个,删除了金融保险类的公司样本242个,最后得到3 816个样本。