公共卫生,安全和环境风险暴露和企业欺诈
1School of Economics & Management, Southwest Jiaotong University, Chengdu, China.
概括
中国公司的公共卫生,安全和环境 (HS&E) 风险暴露与欺诈行为增加有关. 这种由前景理论驱动的冒险行为,受到诸如高管薪水低和ESG表现差等因素的放大.
科学领域:
- 企业金融公司财务
- 行为经济学是一种行为经济学.
- 环境,社会和治理 (ESG) 研究 研究
背景情况:
- 公共健康,安全和环境 (HS&E) 风险对企业运营构成重大挑战.
- 展望理论的反射和损失厌恶效应可以影响企业在风险下做出决策.
- 了解企业欺诈的驱动因素对于市场完整至关重要.
研究的目的:
- 调查HS&E风险暴露与中国A股上市公司的欺诈行为之间的关系.
- 检查风险承担和好消息披露的调解角色.
- 探索动机和治理因素如何调节这种关系.
主要方法:
- 对中国A股上市公司的实证分析.
- 展望理论原则的应用 (反射和损失厌恶效应).
- 回归分析用于测试关于风险暴露,欺诈和调节因素的假设.
主要成果:
- 较高的HS&E风险暴露与企业欺诈的可能性增加密切相关.
- 这种关联是通过增加企业的风险承担和更倾向于披露好消息来调解的.
- 高速运输风险对欺诈的影响在高管薪酬较低,ESG绩效较低,独立董事网络较弱,执行职位共产党员较少的公司中更为明显.
结论:
- 在中国市场上,高铁和电力公司的风险暴露是企业欺诈的关键预测因素.
- 公司治理和高管激励在减轻高压和负面风险的负面影响方面发挥着至关重要的作用.
- 调查结果强调了强有力的HS&E管理和治理结构的重要性,以防止金融不当行为.
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