管理者自利行为对企业创新绩效的影响研究 ——基于内部控制质量的调节效应
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摘要
为探讨管理者自利行为对企业创新绩效的影响，以及内部控制质量对其关系的调节效应, 本文以中国沪深 A 股上市公司 2012-2020 年间的 2251 家企业，共 9449 个有效观测值作为面板 数据进行实证研究。研究结果表明，管理者自利行为与企业创新绩效之间存在显著的负相关; 内部控制质量在管理者自利行为与创新绩效之间起到调节作用。本研究构建了管理者自利行为 与企业创新绩效的整体研究框架，提出并验证了内部控制质量的调节效应，拓展了公司治理等 领域的研究。
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Chinese Journal of Social Science and Management Editorial Division
The Office of Research and Development, Panyapiwat Institute of Management
85/1 Moo 2, Chaengwattana Rd., Bang Talat, Pakkred, Nonthaburi 11120, Thailand
Tel. 02 855 01048 E-mail: cjssm@pim.ac.th
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