摘要
行为一致性理论是心理学领域研究个体行为及行为风格跨情景一致性的重要假说。近期国外财务文献开始关注行为一致性理论视角的管理者特殊经历、个体行为与公司财务行为的关系问题,相关研究发现管理者特殊经历、个体行为的差异能够有效解释公司财务行为的选择。文章在回顾管理者与公司财务行为理论关系、行为一致性理论发展的基础上,构建了管理者特殊经历、个体行为对公司财务行为影响的分析框架,并从公司资本结构决策、投资行为、信息披露、避税行为等方面系统梳理了上述研究文献。最后对未来研究进行了展望,以期为国内相关研究提供借鉴。
Theory of behavioral consistency is an important hypothesis in psychlogy that personal helmvior and hehavioral style is consistent across different situation.Based on the theoy of behavioral consistency, foreign financial literatures study the influence of managers＇ special experience anti individual hehavior on eorporate financial.ial behavior with the result that managers＇ special experience and managers＇ behavior can explain the corporate financial behavior.Based on the theoretical relalionship of managers＇ hehavior and corporate financial behavior anti the development of the theo of hehavioral eonsisteney, this paper eonstrueted the analytical framework of managers＇ special experience, individual experience and orate financial behavior.lt systematically reviewed the related literature from the pepective of capital structure＇ s decision, investment behavior, information disclosure and tax avoidance.Finally, this paper points out SO,he prospects for future study, especially, for enlightening domestic scholars.
出处
《华东经济管理》
CSSCI
2013年第6期155-159,共5页
East China Economic Management
基金
国家社科基金重大项目(11&ZD163)
国家社科基金项目(11BGL028)
高等学校博士学科点专项科研基金项目(2011009511003)
关键词
行为一致性理论
管理者特殊经历
管理者个体行为
公司财务行为
theory of behavioral consistency
managers＇ special experience
managers＇ individual behavior
c^rporatefinancial behavior
