發(fā)布時(shí)間：2018-01-17 00:00

  本文關(guān)鍵詞：英美CEO風(fēng)險(xiǎn)認(rèn)知話語對(duì)企業(yè)績效的預(yù)測建模研究　出處：《對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)》2016年博士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： CEO 風(fēng)險(xiǎn)認(rèn)知 結(jié)構(gòu)方程模型 企業(yè)績效

【摘要】：企業(yè)年度報(bào)告中的風(fēng)險(xiǎn)信息披露是企業(yè)高層管理者向投資者傳遞風(fēng)險(xiǎn)管理過程和結(jié)果相關(guān)信息的重要媒介,值得關(guān)注和研究。以往研究主要關(guān)注企業(yè)風(fēng)險(xiǎn)決策行為,對(duì)企業(yè)風(fēng)險(xiǎn)認(rèn)知的話語特征研究鮮有涉及。因此,本研究結(jié)合話語評(píng)價(jià)理論和公司治理相關(guān)理論,通過跨學(xué)科視角考察英美知名企業(yè)CEO風(fēng)險(xiǎn)認(rèn)知話語,主要回答兩個(gè)問題,第一,話語是否反映企業(yè)CEO的風(fēng)險(xiǎn)認(rèn)知。第二,話語是否能夠通過CEO風(fēng)險(xiǎn)認(rèn)知預(yù)測到企業(yè)績效。本研究建立CEO風(fēng)險(xiǎn)認(rèn)知話語研究的操作模型和指標(biāo)體系,嘗試運(yùn)用功能評(píng)價(jià)理論評(píng)價(jià)標(biāo)記語、認(rèn)知隱喻理論隱喻載體詞、短語學(xué)語義韻搭配作為CEO風(fēng)險(xiǎn)認(rèn)知的話語評(píng)價(jià)指標(biāo)。嘗試運(yùn)用職業(yè)評(píng)價(jià)指標(biāo)任職年限、年收入、企業(yè)規(guī)模作為CEO風(fēng)險(xiǎn)認(rèn)知的治理評(píng)價(jià)指標(biāo),將這兩類評(píng)價(jià)指標(biāo)納入同一個(gè)評(píng)價(jià)系統(tǒng)框架內(nèi)考察其對(duì)CEO風(fēng)險(xiǎn)認(rèn)知的預(yù)測力。在此基礎(chǔ)上,進(jìn)一步考察話語評(píng)價(jià)指標(biāo)如何通過CEO風(fēng)險(xiǎn)認(rèn)知預(yù)測企業(yè)績效。本研究語料為12個(gè)行業(yè)的56家英美知名企業(yè)年度報(bào)告中的風(fēng)險(xiǎn)信息披露文本,建立總?cè)萘考s300萬詞的CEO風(fēng)險(xiǎn)認(rèn)知話語語料庫。首先,采用多種語料庫工具提取體現(xiàn)CEO風(fēng)險(xiǎn)認(rèn)知的話語評(píng)價(jià)指標(biāo)。其次,采用結(jié)構(gòu)方程建模方法考察各類話語評(píng)價(jià)指標(biāo)是否直接或間接反映CEO風(fēng)險(xiǎn)認(rèn)知,以及話語評(píng)價(jià)指標(biāo)是否通過治理評(píng)價(jià)指標(biāo)反映CEO風(fēng)險(xiǎn)認(rèn)知。最后,采用多元回歸分析考察績優(yōu)與績差企業(yè)CEO使用的話語評(píng)價(jià)指標(biāo)是否存在差異,并在此基礎(chǔ)上運(yùn)用結(jié)構(gòu)方程建模方法考察話語評(píng)價(jià)指標(biāo)是否能夠通過CEO風(fēng)險(xiǎn)認(rèn)知預(yù)測到企業(yè)績效。本研究得出以下三個(gè)結(jié)論:第一,CEO評(píng)價(jià)話語反映CEO風(fēng)險(xiǎn)認(rèn)知。三類話語評(píng)價(jià)指標(biāo)通過不同路徑直接或間接反映CEO風(fēng)險(xiǎn)認(rèn)知。就直接效應(yīng)而言,三類話語評(píng)價(jià)指標(biāo)對(duì)CEO風(fēng)險(xiǎn)認(rèn)知的直接效應(yīng)依次為“語義韻評(píng)價(jià)”、“隱喻評(píng)價(jià)”和“詞匯評(píng)價(jià)”;就間接效應(yīng)而言,a)“詞匯評(píng)價(jià)”指標(biāo)通過“隱喻評(píng)價(jià)”指標(biāo)對(duì)“CEO風(fēng)險(xiǎn)認(rèn)知”產(chǎn)生間接效應(yīng);b)“語義韻評(píng)價(jià)”指標(biāo)通過“隱喻評(píng)價(jià)”指標(biāo)對(duì)“CEO風(fēng)險(xiǎn)認(rèn)知”產(chǎn)生間接效應(yīng);c)“詞匯評(píng)價(jià)”指標(biāo)通過“語義韻評(píng)價(jià)”指標(biāo)中介,間接影響“隱喻評(píng)價(jià)”指標(biāo),再對(duì)“CEO風(fēng)險(xiǎn)認(rèn)知”產(chǎn)生間接效應(yīng)。第二,話語評(píng)價(jià)指標(biāo)通過治理評(píng)價(jià)指標(biāo)對(duì)CEO風(fēng)險(xiǎn)認(rèn)知產(chǎn)生間接效應(yīng)�！霸~匯評(píng)價(jià)”、“隱喻評(píng)價(jià)”、“語義韻評(píng)價(jià)”指標(biāo)對(duì)“CEO風(fēng)險(xiǎn)認(rèn)知”除了有直接的預(yù)測力外,還通過治理評(píng)價(jià)指標(biāo)中介對(duì)“CEO風(fēng)險(xiǎn)認(rèn)知”產(chǎn)生間接效應(yīng):a)“詞匯評(píng)價(jià)”指標(biāo)通過“職業(yè)評(píng)價(jià)”指標(biāo)中介,對(duì)“CEO風(fēng)險(xiǎn)認(rèn)知”產(chǎn)生間接效應(yīng);b)“隱喻評(píng)價(jià)”指標(biāo)通過“職業(yè)評(píng)價(jià)”指標(biāo)中介,對(duì)“CEO風(fēng)險(xiǎn)認(rèn)知”產(chǎn)生間接效應(yīng);c)“語義韻評(píng)價(jià)”指標(biāo)通過“職業(yè)評(píng)價(jià)”指標(biāo)中介,對(duì)“CEO風(fēng)險(xiǎn)認(rèn)知”產(chǎn)生間接效應(yīng);d)“詞匯評(píng)價(jià)”指標(biāo)通過“語義韻評(píng)價(jià)”指標(biāo)和“隱喻評(píng)價(jià)”指標(biāo)中介,間接影響“職業(yè)評(píng)價(jià)”指標(biāo),再對(duì)“CEO風(fēng)險(xiǎn)認(rèn)知”產(chǎn)生間接效應(yīng)。獨(dú)立樣本T檢驗(yàn)結(jié)果進(jìn)一步證明,不同任職年限、不同年收入、不同企業(yè)規(guī)模的CEO使用的評(píng)價(jià)標(biāo)記語和隱喻載體詞存在差異,語義韻搭配無顯著差異。第三,績優(yōu)與績差企業(yè)CEO使用的話語評(píng)價(jià)指標(biāo)存在差異,而且,話語評(píng)價(jià)指標(biāo)通過CEO風(fēng)險(xiǎn)認(rèn)知,直接或間接反映出績優(yōu)和績差企業(yè)CEO的評(píng)價(jià)話語特征�！霸~匯評(píng)價(jià)”直接和間接通過“隱喻評(píng)價(jià)”和“職業(yè)評(píng)價(jià)”兩類指標(biāo)的中介作用,反映出績優(yōu)和績差企業(yè)的評(píng)價(jià)話語特征。企業(yè)效益越差,CEO風(fēng)險(xiǎn)認(rèn)知話語中評(píng)價(jià)標(biāo)記語出現(xiàn)的頻率越高。“隱喻評(píng)價(jià)”直接和間接通過“職業(yè)評(píng)價(jià)”指標(biāo)的中介作用,反映出績優(yōu)和績差企業(yè)的評(píng)價(jià)話語特征。企業(yè)效益越好,CEO風(fēng)險(xiǎn)認(rèn)知話語中隱喻載體詞出現(xiàn)的頻率越高。本研究在理論、方法論和實(shí)踐上做出了以下貢獻(xiàn)。理論方面,第一,提出CEO風(fēng)險(xiǎn)認(rèn)知話語可能預(yù)測企業(yè)績效的理論假設(shè);第二,創(chuàng)建了CEO風(fēng)險(xiǎn)認(rèn)知話語三維評(píng)價(jià)框架;第三,構(gòu)建出風(fēng)險(xiǎn)認(rèn)知話語反映CEO風(fēng)險(xiǎn)認(rèn)知的理論模型。方法論方面,第一,采用結(jié)構(gòu)方程建模驗(yàn)證話語與企業(yè)績效的關(guān)系;第二,采用多種語料庫方法提取CEO話語評(píng)價(jià)指標(biāo);第三,采用定量、定性混合研究設(shè)計(jì)全面考察CEO風(fēng)險(xiǎn)認(rèn)知話語。實(shí)踐方面,第一,CEO風(fēng)險(xiǎn)認(rèn)知話語的研究成果可以應(yīng)用到商務(wù)英語教學(xué)與研究中;第二,對(duì)中國企業(yè)建立與國際接軌的風(fēng)險(xiǎn)話語體系有借鑒作用;第三,為觀察和了解企業(yè)績效提供了更多信息源。本研究今后可以在評(píng)價(jià)話語指標(biāo)、研究樣本、研究方法方面加以改進(jìn)和拓展。
[Abstract]:Companies in the annual report of the risk information disclosure is an important medium for business executives to investors transfer risk management process and results of relevant information, worthy of attention and study. Previous studies mainly focus on the risk decision-making behavior of enterprises, discourse features of the enterprise risk perception research rarely involved. Therefore, this study combines discourse evaluation theory and corporate governance the related theory, through the interdisciplinary perspective of Anglo American well-known enterprise CEO risk perception discourse, mainly to answer two questions, first, whether the words reflect the enterprise CEO risk perception. Second, whether the discourse can predict the enterprise performance by CEO. The operation risk perception model and index system of CEO risk perception discourse developed in this study, try to using the function evaluation theory evaluation markers, the cognitive theory of metaphor metaphor carrier words, phrases collocation semantic prosody as CEO risk perception. Try to use the language evaluation index. Evaluation index of occupation tenure, annual income, enterprise scale as the evaluation index of CEO governance risk perception, the two kinds of evaluation index into the same evaluation system within the framework of the risk of CEO cognitive predictors. On this basis, further study of discourse evaluation index by CEO risk perception predict enterprise performance. This research corpus of risk disclosure text 12 sectors of the 56 Anglo American well-known enterprises in the annual report, the CEO risk perception discourse corpus to build a total capacity of about 3 million words. First, the evaluation index of CEO extraction of discourse risk perception using a variety of corpus tools. Secondly, effects of various types of discourse evaluation index whether directly or indirectly reflect CEO risk perception using structural equation modeling, and discourse evaluation whether through governance evaluation index to reflect the CEO risk perception. Finally, analysis and evaluation index of blue chip discourse underperformance companies use CEO whether there are differences in using multiple regression, and based on the use of structural equation modeling to study discourse evaluation index can predict whether the enterprise performance by CEO risk perception. This research draws the following three conclusions: first, the CEO CEO evaluation discourse reflects risk perception. Three types of discourse evaluation directly or indirectly reflect CEO risk perception through different paths. The direct effect, the direct effect of three types of discourse evaluation index on CEO risk cognition are "semantic prosody evaluation", "evaluation of metaphor" and "vocabulary evaluation"; indirect effect, a) "vocabulary evaluation index by" metaphor "evaluation indicators have indirect effect on CEO risk perception; b)" semantic prosody evaluation index through the metaphor of "evaluation" index of "CEO risk awareness" Have indirect effect; c) vocabulary evaluation index through the "semantic prosody evaluation" index intermediary, indirect effect "metaphor evaluation index", and then have an indirect effect on CEO risk perception. "Second words, evaluation indexes have indirect effect on CEO risk perception through the evaluation of corporate governance." vocabulary evaluation "," evaluation of metaphor "," semantic prosody evaluation "index of" CEO risk perception "in addition to predict directly, but also through the intermediary governance evaluation index have indirect effect on CEO risk perception: a)" vocabulary evaluation index through the "occupation evaluation index" intermediary, have indirect effect on CEO risk perception; b) metaphor of "evaluation" index through the "occupation evaluation index" intermediary, have indirect effect on CEO risk perception; c) "semantic prosody evaluation index through the" occupation evaluation index of "CEO" intermediary, risk perception" Indirect effect; d) vocabulary evaluation index through the "semantic prosody evaluation index and metaphor of" evaluation "index intermediary, indirect effect" occupation evaluation index ", and then have an indirect effect on CEO risk perception. Independent samples T test results further proved that different office term, different income, different enterprises the scale of the use of CEO markers and evaluation of metaphor carrier words are differences, semantic prosody collocation has no significant difference. Third, blue chip and poor performance evaluation index system of enterprise CEO using discourse differences, and discourse evaluation index by CEO risk perception, directly or indirectly reflect the discourse features and performance evaluation of blue chip enterprise CEO." vocabulary evaluation "directly and indirectly through the mediating role of metaphor evaluation" and "occupation" evaluation of two types of indicators, evaluation reflects the discourse features of poor corporate performance. And the blue chip enterprise benefit is poor, CEO Risk perception discourse markers evaluation appear more frequently. The metaphor of "evaluation" directly and indirectly through the mediating role of occupation evaluation index, evaluation reflects the discourse features of poor corporate performance. And the blue chip enterprise benefit better, CEO risk of cognitive metaphor in discourse carrier of the word frequency is higher in this study. The theory, methodology and practice has made the following contributions. First, theoretical aspects, and put forward the hypothesis of CEO risk perception discourse may predict firm performance; second, create a CEO risk evaluation framework of 3D cognitive discourse; third, establish a risk cognitive discourse reflects the theoretical model of CEO risk perception. The methodology aspect, first, the the relationship between structural equation modeling and verification of discourse and corporate performance; second, using a variety of evaluation index extraction CEO discourse corpus method; third, using quantitative, qualitative research on comprehensive study of CE mixed design The risk of O cognitive discourse. In practice, the first, research results of CEO risk perception discourse can be applied to English teaching and research business; second, there is a reference to the Chinese enterprises to establish risk discourse system and international standards; third, to observe and understand the performance of enterprises to provide more information sources. This research in the future the evaluation index of the study sample, discourse, to improve and expand the research methods.

【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2016
【分類號(hào)】：H313
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本文編號(hào)：1435375