CEO过度自信对企业环境信息披露操纵行为影响机制研究——以D集团为例
The Impact Mechanism of CEO Overconfidence on Corporate Environmental Information Disclosure Manipulation—Evidence from D Group
摘要: 随着全球ESG监管框架的日趋严格，企业环境信息披露操纵行为正从粗放式宣传转向系统性隐蔽化操作，呈现出会计操纵专业化与披露欺诈复杂化的新特征。在这一背景下，除了关注制度性驱动因素，也应将目光投射到CEO个人特质影响披露操纵行为的微观机制，特别是过度自信的CEO通过何种路径、在何种条件下驱动操纵，基于舞弊三角理论框架，有助于解开“特质–行为”的黑箱，为精准治理提供理论依据。
Abstract: Amid increasingly stringent global ESG regulatory frameworks, corporate environmental information disclosure manipulation is shifting from broad-based publicity campaigns toward systematic, concealed operations—exhibiting new characteristics of specialized accounting manipulation and complex disclosure fraud. Against this backdrop, beyond examining institutional drivers, scholarly attention must also turn to the micro-level mechanisms through which CEO personal traits influence disclosure manipulation. In particular, this study investigates the pathways and contingent conditions under which overconfident CEOs drive such manipulative behavior. Grounded in the Fraud Triangle Theory, this inquiry helps to unpack the “trait–behavior” black box and provides a theoretical foundation for targeted governance.
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