企业国际绩效、会计独董本地任职与社会责任报告印象管理

International Performance of Enterprises,Local Tenure of Accounting Independent Directors and Impression Management of Corporate Social Responsibility Report

本文以2010~2019年披露社会责任报告的中国沪深主板市场A股上市公司为样本,剖析企业对社会责任报告进行印象管理的动因及会计独董本地任职的监督效应。研究结果表明,企业国际绩效是社会责任报告印象管理的重要原因,两者之间存在倒U型关系,且上述现象在非环境敏感行业中更为显著;进一步分析发现,会计独董本地任职对企业国际绩效影响社会责任报告印象管理起到负向调节作用,同时这一调节关系在不同行业特征的企业中存在显著差异。本文基于国际化战略视角探究印象管理社会责任报告行为,为提升企业社会责任信息披露质量提供证据支撑。

Based on the sample of A-share listed companies in Shanghai and Shenzhen main board market who disclosed their social responsibility reports from 2010 to 2019,this paper analyzes the motivation of impression management on corporate so⁃cial responsibility reports and the supervision effect of local tenure of accounting independent directors.The results show that inter⁃national performance of enterprises is an important reason for impression management of corporate social responsibility reports,there is an inverted U-shaped relationship between them,and the above phenomenon is more significant in non-environment sensitive in⁃dustries.Further analysis displays that local tenure of accounting independent directors has a negative moderating effect on the im⁃pact of international performance of enterprises on impression management of social responsibility reports,and there are significant differences in the regulatory relationship among enterprises with different industry characteristics.Based on the perspective of inter⁃nationalization strategy,this paper explores the impression management behavior of social responsibility report to provide evidence support for improving the quality of corporate social responsibility information disclosure.