作　　者： ; ; ;

机构地区： 华南理工大学

出　　处： 《华东经济管理》 2019年第7期169-177,共9页

摘　　要： 基于企业行为理论的洞见,文章从相对绩效表现视角探讨了企业商业腐败行为的驱动因素。以2010-2017年中国A股上市公司为样本,研究发现:第一,经营期望顺差对企业商业腐败行为具有正向预测效果;第二,随着绩效波动性的增加与产品市场竞争强度的提高,经营期望顺差对企业商业腐败行为的正向促进作用将增强。进一步研究表明:当考虑企业是否具有长期导向状况时,经营期望顺差对企业商业腐败行为的正向影响仅存在于非长期导向企业之中;而当考虑企业所在行业是否为垄断行业时,经营期望顺差对企业商业腐败行为的正向影响仅存在于垄断行业之中。研究发现对有效治理商业腐败行为、营造公平市场环境等具有一定的启示意义。 Based on the insight of enterprise behavior theory,this paper explores the driving factors of business corruption from the perspective of relative performance. Taking Chinese A-share listed companies from 2010 to 2017 as samples,the study finds that:firstly,business expectation surplus has a positive predictive effect on business corruption;secondly,with the in crease of performance volatility and product market competition intensity,business expectation surplus will play a positive role in promoting business corruption. Further research shows that when considering whether the enterprise has a long-term orien tation,the positive impact of expected surplus on business corruption only exists in non-long-term orientation enterprises, while when considering whether the industry in which the enterprise belongs is a monopoly industry,the positive impact of ex pected surplus on business corruption only exists in monopoly industries. The study finds that it has certain enlightenment sig nificance to effectively control commercial corruption and create a fair market environment. The results of the study have cer tain enlightenment significance for effectively curbing commercial corruption and creating a fair market environment.

关 键 词： 经营期望顺差 绩效波动性 产品市场竞争 商业腐败

领　　域： []