企业信息披露中的模仿行为的研究--基于制度理论的分析.pdfVIP

企业信息披露中的模仿行为研究 ——基于制度理论的分析 1 2 3 沈洪涛 ，苏亮德 ，李璐 【摘要】本文在制度理论的分析框架下，研究合法性压力和不确定性条件下企业信息披露中 的模仿行为及由此导致的制度同形现象。本文以2006-2010 年我国重污染行业上市公司年报 中披露的环境信息为研究对象，发现企业的环境信息披露存在同形性和模仿行为，且属于模 仿其他企业平均水平的频率模仿，而不是模仿领先者。本文将已有的信息披露研究从经济学 分析的视角向经济社会学进行拓展，丰富对信息披露决策过程中决策者认知过程和制度化过 程的认识，同时也透过信息披露中的模仿行为从更加微观的层面为制度化过程中的趋同现象 提供新的证据。 【关键词】环境信息披露 模仿 制度理论 合法性 A Study on the Imitation in Corporate Information Disclosure ——Base on institutional theory 1 2 3 Hongtao Shen Liangde Su Lu Li (1.Department of Accounting，School of Management，Jinan University ，Guangzhou，China) Abstract: Under the framework of institutional theory, this paper studies the imitation in corporate information disclosure under legitimacy pressure and uncertainty, and the resulting institutional isomorphism. This paper analyzes the environment information in the annual reports of listed companies from high-polluting industries from 2006 to 2010, and finds that the isomorphism and imitation exist in environment disclosure, and firms imitate the average disclosure of others rather than the disclosure of leaders. This study extends the existing research on information disclosure, from the perspective of economics to social economics, and enriches the understandings of the cognitive process of decision-maker and institutionalization process in information disclosure. Meanwhile, the paper provides a new evidence for the convergence in the institutional process from a more microcosmic level by the imitation in information disclosure. Key Words: environmental disclosure; imitation; institutional theory; legitimacy 一、引言 信息披露是会计学研究的重要主题之一。已有的信息披露研究都是在经济学的理论框架 下展开，基于信息不对称和代理理论构建了自己的分析体系。如Healy 和Palepu