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多元线性回归模型下国有股权参股对家族企业"漂绿"行为的影响

徐博韬 余鹏 韩博 苏春

重庆理工大学学报2025,Vol.39Issue(7):239-246,8.
重庆理工大学学报2025,Vol.39Issue(7):239-246,8.DOI:10.3969/j.issn.1674-8425(z).2025.04.030

多元线性回归模型下国有股权参股对家族企业"漂绿"行为的影响

The effect of state-owned equity participation on family firms'"greenwashing"behaviours-an empirical study based on multiple linear regression model

徐博韬 1余鹏 1韩博 2苏春1

作者信息

  • 1. 重庆理工大学会计学院,重庆 400054
  • 2. 重庆理工大学财会研究与开发中心,重庆 400050
  • 折叠

摘要

Abstract

With the A-share listed family firms in Shanghai and Shenzhen from 2012 to 2021 as the research object,the multiple linear regression model is employed to empirically test the influence of state-owned equity participation on the"greenwashing"behavior of family firms.It is found the state-owned equity participation inhibits the"greenwashing"behaviors of family firms by alleviating financing constraints and reducing family tunneling.Further analysis shows with a higher proportion of state-owned equity and a lower proportion of family ownership,family members serving as CEO,family pursuing restrictive socio-emotional wealth,family firms engaging in non-heavy polluting industries with strict environmental regulations,state-owned equity participation further inhibits the"greenwashing"behaviors of family firms.

关键词

家族企业/国有股权参股/"漂绿"行为

Key words

family firms/state-owned equity participation/"greenwashing"behaviors

分类

管理科学

引用本文复制引用

徐博韬,余鹏,韩博,苏春..多元线性回归模型下国有股权参股对家族企业"漂绿"行为的影响[J].重庆理工大学学报,2025,39(7):239-246,8.

基金项目

重庆市教委科学技术研究重点项目(KJ202201179941661) (KJ202201179941661)

重庆市社科规划博士项目(2021BS063) (2021BS063)

重庆市教委人文社科重大项目(22SKGH297) (22SKGH297)

重庆理工大学学报

OA北大核心

1674-8425

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