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论文编号：	16117
作者编号：	2120243867
上传时间：	2026/6/8 11:20:34
中文题目：	“说一套，做一套”——组织不真实性对企业获得商业信用的影响
英文题目：	“Saying One Thing, Doing Another”—— Organizational Inauthenticity and Firms’ Access to Trade Credit
指导老师：	王琳琳
中文关键字：	组织不真实性；信任；商业信用；承诺-信任理论；企业价值观
英文关键字：	Organizational inauthenticity; Trust; Trade credit; Commitment-trust theory; Corporate values
中文摘要：	在企业日益重视价值观表达与形象塑造的背景下，企业对外宣传的价值观与其实际践行的价值观之间可能存在偏离，由此形成的“组织不真实性”问题逐渐受到学术界关注。然而，现有研究多集中于探讨组织不真实性对企业声誉、员工行为或投资者决策的影响，而对其在企业间交易关系中的经济后果关注相对有限。基于此，本文从供应链关系视角出发，考察组织不真实性对企业商业信用获取的影响。 基于承诺—信任理论，当企业对外宣传的价值观与实际行为之间存在偏离时，供应商对企业能力、仁慈与诚信的信任下降，从而降低其关系承诺。由于商业信用可被视为供应商为维持长期合作关系而进行的一种关系性投入，信任的下降将进一步降低供应商向企业提供商业信用的意愿。为检验上述理论推论，本文以2008—2020年间2223家北美上市公司为样本（10884个公司—年度观测值），运用文本分析与机器学习方法构建企业层面的组织不真实性指标，并考察其对企业商业信用获取的影响。 研究结果表明：第一，组织不真实性程度越高，企业获得的商业信用额度显著越低，表明当企业宣传的价值观与实践的价值观之间存在较大偏离时，供应商提供的商业信用额度降低。第二，企业财务实力、信息不对称程度与环境丰裕度均在上述关系中发挥显著调节作用：当企业财务实力较弱、信息不对称程度较高以及环境丰裕度较高时，组织不真实性对商业信用的负向影响更为显著。多项稳健性检验及内生性检验均支持上述结论。 本文的研究贡献主要体现在三个方面。首先，拓展了承诺—信任理论在供应链关系中的应用，将商业信用视为供应商维持长期合作关系的关系性投入，并从能力、诚信与仁慈三个维度揭示组织不真实性侵蚀信任并削弱关系承诺的机制。其次，将组织不真实性的研究视角由企业内部及下游情境拓展至供应链上游，揭示其对供应商行为的溢出效应。最后，从言行一致性视角解释企业价值观表达与实际行为不一致如何影响商业信用授予，并识别财务实力、信息不对称与环境丰裕度等情境因素。
英文摘要：	In the context of increasing emphasis on corporate value expression and image building, firms’ publicly stated values may diverge from their actual practices, giving rise to the issue of “organizational inauthenticity”, which has attracted growing academic attention. Existing research has largely focused on its impact on corporate reputation, employee behavior, or investor decisions, while its economic consequences in inter-firm transactions remain underexplored. This study examines how organizational inauthenticity affects firms’ access to trade credit from a supply chain perspective. Based on commitment–trust theory, when a firm’s stated values significantly diverge from its actual behavior, suppliers’ trust in the firm’s ability, benevolence, and integrity may decline, reducing relational commitment. As trade credit can be viewed as a relational investment by suppliers to maintain long-term cooperation, reduced trust is likely to lower suppliers’ willingness to extend trade credit. To test these propositions, we use a sample of 2, 223 publicly listed North American firms from 2008 to 2020 (10,884 firm-year observations), construct firm-level organizational inauthenticity measures using text analysis and machine learning, and examine their effects on trade credit. The results show that higher organizational inauthenticity is associated with significantly lower trade credit, indicating that greater value-practice misalignment undermines suppliers’ trust and willingness to provide credit. Moreover, financial strength, information asymmetry, and environmental munificence significantly moderate this relationship: the negative effect of organizational inauthenticity on trade credit is stronger for financially weaker firms, firms with higher information asymmetry, and in more munificent environments. Multiple robustness and endogeneity tests support these findings. The study makes three main contributions. First, it extends commitment–trust theory in supply chain contexts by treating trade credit as a relational investment and revealing how organizational inauthenticity erodes trust across ability, integrity, and benevolence dimensions. Second, it shifts the focus of organizational inauthenticity research from internal and downstream contexts to upstream supply chain settings, uncovering its spillover effects on supplier behavior. Third, from a value-practice consistency perspective, it explains how misalignment between stated values and actual behavior affects trade credit provision and identifies financial strength, information asymmetry, and environmental munificence as key contextual factors.
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