2986 
4365文化相近在深层次上是一种价值观的相近，董事会内部的文化相近性主要是指外籍董事来源国文化与中国文化的相近性。文章基于中国A股上市公司2007-2017年的样本数据，采取董事会深层价值观的权力距离文化相近性来测度董事会文化相近变量，以探究董事会文化相近与企业创新之间的关系。研究结果表明，董事会文化越相近，企业创新水平越低；董事会文化相近主要通过降低信任水平和增加信息不对称的路径抑制企业创新水平。进一步检验发现，由外籍董事担任董事长有助于弱化董事会文化相近对企业创新的负向影响；与东部地区的上市公司相比，中西部地区的上市公司董事会文化相近对企业创新的负向影响更大。文章拓展了文化相近性领域的研究范畴，为中国构建适宜的董事会文化提供了经验支持和参考。
文化相近对企业创新有益吗?——来自董事会文化相近的经验证据
摘要
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引用本文
罗昆, 周盈盈. 文化相近对企业创新有益吗?——来自董事会文化相近的经验证据[J]. 上海财经大学学报, 2021, 23(1): 61-74.
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