摘要
绿色创新能在响应国家节能减排号召的基础上提升企业经济效益,是企业实现高质量发展的重要战略措施。实践表明,不同企业之间的绿色创新行为存在明显差异。根据企业行为理论,财务绩效反馈水平可能是造成该现象的重要原因。选取2007—2022年3204家A股上市公司为样本进行实证检验,研究发现:绩效期望落差正向影响企业绿色创新,绩效期望顺差负向影响企业绿色创新。进一步分析发现,高管金融背景会增强绩效期望落差对绿色创新的正向影响,也会减缓绩效期望顺差对绿色创新的负向影响。
Green innovation can enhance the economic benefits of enterprises while responding to the national call for energy conservation and emission reduction,and it is an important strategic measure for enterprises to achieve high-quality development.Practices show that there are obvious differences in green innovation behaviors among different enterprises.According to the enterprise behavior theory,the level of financial performance feedback may be an important cause of this phenomenon.A sample of 3,204 A-share listed companies from 2007 to 2022 was selected for empirical testing.The research finds out that the performance expectation shortfall positively affects enterprise green innovation,and the performance expectation surplus negatively affects enterprise green innovation.Further analysis reveals that the financial background of senior executives will enhance the positive impact of the performance expectation shortfall on green innovation and also mitigate the negative impact of the performance expectation surplus on green innovation.
作者
尚航标
宋雪兵
SHANG Hangbiao;SONG Xuebing
出处
《商业经济》
2025年第3期102-106,共5页
Business & Economy
基金
黑龙江省高校智库开放课题:林业全产业链与高质量发展(ZKKF2022177)。
关键词
绿色创新
绩效反馈
企业行为理论
green innovation
performance feedback
enterprise behavior theory
