新官上任三把火?证据来自中国CEO任期和全球报告倡议的采用

IF 3.5 Q1 BUSINESS, FINANCE
Muhammad Jameel Hussain, Dongfang Nie, G. Tian, Adnan Ashraf
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引用次数: 0

摘要

本文旨在探讨中国企业首席执行官任期与采用全球报告倡议组织(GRI)进行企业社会责任报告的倾向之间的关系。本研究以2010-2020年中国a股上市公司为样本。考虑到因变量的二元性,采用逻辑回归模型。为了提高鲁棒性,采用了自变量和控制变量的滞后值、附加控制变量和两阶段最小二乘回归。研究发现:CEO任期与GRI报告标准的采用呈负相关。此外,本文还发现,当ceo为女性和ceo具有国外经验时,这种关联不那么明显。此外,本文还发现,当ceo为女性和ceo具有国外经验时,这种关联并不显著。本文还发现,中国国有企业CEO任期与GRI采用之间的关系更为明显。在控制内生性后,本文的研究结果是稳健的。实践意义研究结果对理解GRI框架的发展和实施具有重要意义,特别是在中国。据作者所知,这是第一个深入研究CEO任期如何影响中国企业采用GRI的研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A new broom sweeps clean? Evidence from CEO tenure and global reporting initiative adoption in China
Purpose This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social responsibility reporting in Chinese firms. Design/methodology/approach This study used Chinese A-listed firms as sample during 2010–2020. Considering the binary nature of dependent variable, logistic regression model is applied. For robustness, lagged value of independent and control variables, additional control variables and two stage least square regression are used. Findings This paper finds that CEO tenure is negatively related to the adoption of GRI reporting standards. Furthermore, this paper finds that this association is less pronounced when CEOs are female and when CEOs have foreign experience. Furthermore, this paper finds that this association is not significant when CEOs are female and when CEOs have foreign experience. This paper also finds that the relationship between CEO tenure and GRI adoption is more pronounced in state-owned enterprises in China. The findings in this paper are robust after controlling for endogeneity. Practical implications The study results are important for understanding the development and implementation of GRI framework especially in China. Originality/value To the best of the authors’ knowledge, this is the first study to deeply investigate how CEO tenure can affect adoption of GRI in Chinese firms.
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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