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dong shi hui ren zhi fu za xing dui qi ye zhan lue pian li de ying xiang
Author(s): 
Pages: 112-120
Year: Issue:  24
Journal: Finance and Accounting Monthly

Keyword:  战略偏离董事会认知董事会权力产品市场竞争;
Abstract: 基于高阶理论和董事会战略参与相关研究,探讨董事会认知复杂性对企业战略偏离的影响,以及董事会权力、产品市场竞争在上述关系中发挥的调节作用。结合量化文本分析和实证检验,通过对2015~2017年涵盖软件和信息技术服务业等四个行业的经验数据的分析发现:经过对战略偏离优劣势的综合考量,董事会的认知复杂性越高,企业战略偏离行业规范的程度越小;产品市场竞争会削弱董事会认知复杂性与战略偏离的负相关关系;实证结果不支持董事会权力在董事会认知复杂性与战略偏离关系中的调节作用。
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