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

摘要:

以绩效期望差距的中介效应视角切入，探究同群效应对企业绿色创新行为的内在作用机理。通过我国A股上市公司2009年—2019年的数据进行实证检验，结果发现：同群效应对企业绿色创新行为具有促进作用；无论绩效期望顺差还是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了部分中介作用；市场不确定性与环境规制均正向调节了同群效应对企业绿色创新行为关系。从绩效期望差距的视角解释了同群效应的作用机理，对政策制定和企业创新决策有理论指导意义。

Abstract:

Based on the perspective of mediating effect of auditing expectation gap, the paper explores the way that the peer effect influence the companies green innovation decisions. Through the data analysis of A stock market companies from the year 2009 to 2019, we discovered the peer effect plays the key role in improving the green innovation decisions and the auditing expectation gap plays the partial mediation effect between the peer effect and the green innovation decisions. While the market uncertainty and environmental regulation plays the positive moderation effect on the relationship between auditing expectation gap and companies green innovation decisions. From the perspective of auditing expectation gap, we can explain how does the peer effect and group decisions affect the individual company’s green innovations, which is beneficial to make the environmental and industrial regulations for the government and companies strategies decision.