文章运用认知偏好理论与绩效反馈理论,探讨了绩优状态下期望绩效顺差对企业环保投入的影响,并进一步分析了企业控股性质和两职兼任在期望绩效顺差与企业环保投入之间的调节作用。基于2011-2015年中国制造业A股上市公司的数据,研究结果表明:在其他条件不变的条件下,期望绩效顺差与企业环保投入成U形关系;与民营企业相比,国有企业的期望绩效顺差与企业环保投入之间的U形关系将减弱;与两职分离的企业相比,两职兼任企业的期望绩效顺差与企业环保投入之间的U形关系将增强。文章研究丰富了绩效反馈下组织响应行为的研究成果。
According to the cognitive preference theory and performance feedback theory, this paper explores the impact of expected per- formance surplus on corporate environmental input in firms with good performance. The paper further analyzes the moderating effect of types of holding stockholders and CEO duality on the relationship between expected performance surplus and corporate environmental in- put. Based on the data of A-share listed manufacturing companies in China from 2011 to 2015, the research results show that: The rela- tionship between expected performance surplus and corporate environmental input is U-shaped in other conditions unchanged; Compared with private enterprises, The U-shaped relationship between expected performance surplus and corporate environmental input of state- owned enterprises is weakened; Compared with CEO separated leadership enterprises, the U-shaped relationship between expected perfor- mance surplus and corporate environmental input of CEO duality enterprises is strengthen. This paper enriches research results of organi- zations' responses to performance feedback.