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
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)