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企业不当行为何以产生溢出效应?基于归因认知过程的解释

欧阳哲 程鹏 徐祖辉

心理科学进展2026,Vol.34Issue(5):875-889,15.
心理科学进展2026,Vol.34Issue(5):875-889,15.DOI:10.3724/SP.J.1042.2026.0875

企业不当行为何以产生溢出效应?基于归因认知过程的解释

The spillover effects of corporate misconduct:An attributional cognitive process perspective

欧阳哲 1程鹏 2徐祖辉1

作者信息

  • 1. 南京财经大学工商管理学院||南京财经大学旅游数智决策与创新管理实验室
  • 2. 南京财经大学营销与物流管理学院,南京 210023
  • 折叠

摘要

Abstract

The spillover effects of corporate misconduct refer to the positive or negative changes in the stock prices,reputation,resources,and opportunities of bystander firms that are not directly involved in the misconduct,resulting from the wrongdoing of other firms.Current theories predominantly focus on industry or product similarity,using shared characteristics to explain both positive and negative spillover effects.However,few studies simultaneously consider both types of effects,leading to a lack of theoretical integration in the literature.From the perspective of attributional cognitive processes,this study constructs a unified theoretical framework to explain and integrate both positive and negative spillover effects of corporate misconduct.Specifically,this study clarifies that the direction of spillover depends on stakeholders'"attribution locus"regarding the cause of the incident:if the cause is attributed solely to the perpetrator(isolated attribution),it leads to positive spillover;if the cause is perceived as a systemic issue shared by a broader organizational group(systemic attribution),it results in negative spillover.Furthermore,this research indicates that the nature of misconduct and its multidimensional attributes influence stakeholders'attribution choices.Additionally,the study explores the moderating role of corporate reputation and the multidimensional attributes of behavior in the attribution process,providing a cross-industry theoretical tool for anticipating and managing the spillover effects of misconduct.

关键词

利益相关者认知/企业不当行为/溢出效应/归因认知过程

Key words

stakeholder perception/corporate misconduct/spillover effect/attribution cognitive process

分类

社会科学

引用本文复制引用

欧阳哲,程鹏,徐祖辉..企业不当行为何以产生溢出效应?基于归因认知过程的解释[J].心理科学进展,2026,34(5):875-889,15.

基金项目

国家自然科学基金项目(72572080,72172056,72474094,72402090) (72572080,72172056,72474094,72402090)

教育部人文社会科学研究青年基金项目(24YJC630253) (24YJC630253)

中国高等教育学会高等教育科学研究规划课题重点项目(24CX0303) (24CX0303)

江苏省社会科学基金青年项目(23GLC007) (23GLC007)

江苏高校"青蓝工程"资助项目(XZHZW25001). (XZHZW25001)

心理科学进展

OACHSSCD

1671-3710

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