同群效应促进企业绿色创新吗?——基于绩效期望差距的中介效应检验

Does Peer Effect Improve Companies Green Innovation?:Based on the Mediating Effect of Auditing Expectation Gap

鉴于已有相关研究中缺乏基于同群效应作用的“认知—比较—行动”管理逻辑视角,基于2009—2019年我国沪深A股上市公司数据,从绩效期望差距的中介效应视角切入,构建“同群企业绿色创新行为—绩效期望差距—焦点企业绿色创新行为”理论模型,分析同群效应对企业绿色创新行为的作用机理。结果发现:同群效应对企业绿色创新行为具有促进作用;绩效期望顺差和绩效期望逆差都在同群效应与企业绿色创新行为的关系中发挥部分中介作用,即绩效期望逆差(或顺差)越大,实际绩效低于(或高于)行业期望绩效越多,越有可能开展(或中止)绿色创新;市场不确定性与环境规制均正向调节同群效应对企业绿色创新行为关系。

Given the lack of a logical perspective on"cognition-comparison-action"management based on the peer effect in existing relevant studies,based on the data of Shanghai and Shenzhen A-share listed companies from 2009 to 2019,from the perspective of intermediary effect of performance expectation gap,this paper constructs the theoretical model of"green innovation behavior of the peer enterprises-performance expectation gap-green innovation of focus enterprises",analyzes the mechanism of peer effect on the green innovation behavior.The results show that peer effect promotes the green innovation of enterprises;the performance expectation surplus and the performance expectation deficit both partly play a intermediary role in the relationship between peer effect and green innovation of enterprises,the greater the performance expectation deficit(or surplus),that is,the greater the performance expectation deficit(or surplus),the more the actual performance is lower than(or higher than)the industry expected performance,the more likely it is to carry out(or suspend)green innovation;market uncertainty and environmental regulations positively adjust the relationship between peer effect and the green innovation of enterprises.