管理层的近视及其对高污染企业绿色创新的障碍:一种机器学习方法
Qingchang Lu1, Jiajia Deng2, Siyao Chen3
1School of Accounting, Guizhou University of Finance and Economics, 288 Huayan Road, 550025, Guiyang, China.
Journal of environmental management
|February 13, 2025
概括
管理层的短视性阻碍了污染中国公司的绿色创新. 更强有力的内部控制可以减轻这种负面影响,促进可持续发展.
科学领域:
- 环境科学 环境科学
- 企业管理 企业管理
- 经济学 经济学 经济学
背景情况:
- 绿色技术创新对于可持续发展至关重要,但面临着投资和创新周期的挑战.
- 管理层的短视可能会阻止企业采取重要的绿色创新举措.
研究的目的:
- 调查管理层短视对中国高污染行业绿色创新的影响.
- 探索内部控制系统对这种关系的调节作用.
主要方法:
- 利用机器学习和文本分析,从管理讨论和分析 (MD&A) 报告中测量管理的短视.
- 采用OLS和Heckman两级计量经济学模型来评估对绿色创新的影响.
主要成果:
- 在MD&A报告中,越来越多地提到"短期视野",与管理层更大的短视相相关.
- 管理层的短视严重阻碍了污染企业的绿色创新.
- 这种负面影响在内部控制较弱的公司中得到了放大.
结论:
- 解决管理层的短视是促进绿色创新的关键.
- 强大的内部控制对于减轻短期管理重点的负面影响至关重要.
- 调查结果为决策者和企业提供了洞察力,以促进可持续的技术发展.
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