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Solve the cause, not the symptom: Managerial myopia and environmental investment preferences

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成果类型:
期刊论文
作者:
Zhu, Rui;Zhang, Yalan;Zeng, Huixiang;Guo, Lian
通讯作者:
Guo, L
作者机构:
[Zhang, Yalan; Guo, Lian; Guo, L; Zhu, Rui] Changsha Univ Sci & Technol, Sch Econ & Management, 45 Chiling Rd, Changsha 410015, Hunan, Peoples R China.
[Zeng, Huixiang] Cent South Univ, Business Sch, 932 Lushan South Rd, Changsha 410083, Hunan, Peoples R China.
通讯机构:
[Guo, L ] C
Changsha Univ Sci & Technol, Sch Econ & Management, 45 Chiling Rd, Changsha 410015, Hunan, Peoples R China.
语种:
英文
关键词:
Corporate financialization;Environmental investment;Internal control quality;Managerial myopia;Preference
期刊:
Journal of Environmental Management
ISSN:
0301-4797
年:
2025
卷:
373
页码:
123873
基金类别:
Innovation Program of Hunan Province, China [2023RC3048]
机构署名:
本校为第一且通讯机构
院系归属:
经济与管理学院
摘要:
Corporate executives often favor short-term "end-of-pipe" solutions to comply with environmental regulations. In this study, we examine how managerial myopia influences corporate preferences for environmental investments, using data from listed Chinese firms between 2007 and 2021. Grounded in the upper-echelon and time orientation theories, this analysis reveals that managerial myopia discourages environmental investments, with a more pronounced impact on preventive measures compared to treatment-focused approaches. Mechanism tests indicate that managerial myopia impacts environmental investme...

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