高管团队特征、企业环境信息披露与企业绩效

doi:10.16039/j.cnki.cn22-1249.2023.12.016

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摘要

以高层梯队理论为基础，选取2017-2020年A股上市化工企业为样本，考察化工企业高管团队特征与企业绩效的关系以及企业环境信息披露的调节作用。研究结果表明，化工企业高管团队平均任期、高管女性比例与企业绩效显著负相关；化工企业环境信息披露显著削弱高管团队特征与企业绩效的负相关关系。

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	刘金金
	南花英

关键词: 高管团队特征企业环境信息披露企业绩效

Abstract:

Based on the theory of high-level echelons, this article selects A-share listed chemical companies from 2017 to 2020 as samples to examine the relationship between the characteristics of senior management teams in chemical companies and corporate performance, as well as the moderating effect of corporate environmental information disclosure. The research results indicate that there is a significant negative correlation between the average tenure of senior management teams in chemical enterprises, the proportion of female executives, and corporate performance. The disclosure of environmental information in chemical enterprises significantly weakens the negative correlation between executive team characteristics and corporate performance.

Key words: Characteristics of top management team Corporate environmental information disclosure Corporate performance

出版日期: 2023-12-25 发布日期: 2023-12-25 整期出版日期: 2023-12-25

ZTFLH:

F272.91

引用本文:

刘金金, 南花英. 高管团队特征、企业环境信息披露与企业绩效 [J]. 吉林化工学院学报, 2023, 40(12): 69-73.
LIU Jinjin, NAN Huaying. Characteristics of Top Management Team, Disclosure of Corporate Environmental Information, and Corporate Performance . Journal of Jilin Institute of Chemical Technology, 2023, 40(12): 69-73.

链接本文:

http://xuebao.jlict.edu.cn/CN/10.16039/j.cnki.cn22-1249.2023.12.016 或 http://xuebao.jlict.edu.cn/CN/Y2023/V40/I12/69

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