声明还是缄默:负面报道后国企和民企印象管理行为差异研究

发布时间：2018-04-20 11:18

本文选题：报道威胁水平 + 报道类型　；参考：《南开管理评论》2017年01期

【摘要】：不同控股股东背景下企业对负面报道后是否进行声明的选择不同。本文主要研究国企和民企负面报道后的印象管理动机差异,以及由此导致的组织声明行为差异。以中国2009-2015年A股上市公司为样本,用来自公司网站的"声明"数据验证,本文研究发现:(1)负面报道后,民企相比国企更偏好进行声明;(2)进一步分析表明,负面报道威胁水平越高,国企和民企更可能进行声明;针对不可辩解型负面报道,国企相比民企更偏好进行声明,针对可辩解型,结果则相反;负面报道威胁水平对负面报道类型与国企和民企声明策略的使用起负向调节作用。本文还发现,社会地位越高以及其他声明越多的民企,越偏好声明,但是社会地位的高低以及其他声明对国企负面报道后声明策略的使用没有影响。本文研究结论有助于了解不同控股股东企业印象管理策略选择的差异,弥补了有关负面报道后组织行为差异研究的不足。
[Abstract]:Under the background of different controlling shareholders, the choice of whether to declare after the negative report is different. This paper focuses on the differences of impression management motivation and organizational declaration behavior between state-owned enterprises and private enterprises after negative reports. Taking China's A-share listed companies from 2009-2015 as a sample, using the "statement" data from the company website, this paper finds that after the negative coverage of the report, the private enterprises prefer to make a statement "Guan2" than the state-owned enterprises. The higher the threat level of the negative report, the more likely the state-owned enterprises and private enterprises will make statements, while the state-owned enterprises will prefer to declare the non-defensible negative reports than the private enterprises, and the results will be opposite to those of the defensible ones. The threat level of negative reports plays a negative role in regulating the types of negative reports and the use of statements by state-owned enterprises and private enterprises. It is also found that the higher the social status and the more the other claims, the more the private enterprises prefer to claim, but the social status and other claims have no influence on the use of the post-statement strategy of the negative reports of state-owned enterprises. The conclusion of this paper is helpful to understand the differences in the choice of impression management strategies of different controlling shareholders and make up for the deficiency of the research on organizational behavior differences after negative reports.
【作者单位】：西安理工大学经济与管理学院;西北大学经济管理学院;
【基金】：教育部人文社会科学研究规划项目(16YJA630015) 陕西高等教育管理重大问题研究课题(2016ZD02)资助
【分类号】：F832.51;F279.2

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