|本期目录/Table of Contents|

[1]邱吉福,郭颖昕,吕佳宁.文化认同与资产误定价[J].集美大学学报(哲社版),2025,28(06):77-88.
　QIU Jifu,GUO Yingxin,LU Jianing.Cultural Identity and Asset Mispricing[J].philosophy&social sciences,2025,28(06):77-88.
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《集美大学学报》（哲社版）[ISSN:1006-6977/CN:61-1281/TN]

卷:
28
期数:
2025年06期
页码:
77-88
栏目:
出版日期:
2025-12-22

文章信息/Info

Title:
Cultural Identity and Asset Mispricing
作者:
邱吉福; 郭颖昕; 吕佳宁
（集美大学工商管理学院，福建 厦门 361021）
Author(s):
QIU Jifu; GUO Yingxin; LU Jianing
(College of Business Administration,Jimei University,Xiamen 361021,China)
关键词:
文化背景; 文化认同; 资产误定价
Keywords:
cultural background; cultural identity; asset mispricing
分类号:
-
DOI:
-
文献标志码:
A
摘要:
提升资本市场定价效率对于营造更加公平、更有活力的市场环境，激发市场主体内生动力和创新活力具有重要作用。本研究以2008—2022年沪深A股上市公司为样本，从文化视角探究文化认同对公司资产误定价的影响效应及其作用机制。研究结果表明：文化认同通过降低信息披露质量来加剧公司资产误定价；文化认同对公司资产误定价的影响在小规模公司、非国有公司、董事长和总经理具有金融背景的公司中更为显著。研究揭示了文化因素如何作为一种“软性”力量在资本市场定价中发挥作用。研究结论丰富了文化认同经济后果与公司资产误定价影响因素领域的文献，对激发市场主体活力、提升资本市场效率、增强资本市场内在稳定性均具有一定的理论价值与实践意义。
Abstract:
Enhancing the pricing efficiency of the capital market plays an important role in creating a fairer and more dynamic market environment,and stimulating the endogenous motivation and innovation vitality of market players.This paper explores the effect of cultural identity on corporate asset mispricing and its mechanism from a cultural perspective with a sample of A-share listed companies in Shanghai and Shenzhen from 2008 to 2022.The results of the study show that cultural identity exacerbates corporate asset mispricing by reducing the quality of information disclosure;the effect of cultural identity on corporate asset mispricing is more significant in small-sized companies,non-state-owned companies,and companies whose chairpeople and general managers have financial backgrounds.The study reveals how cultural factors play a role as a kind of “soft” power in the seemingly rational capital market.It enriches the literature in the field of economic consequences of cultural identity and factors influencing corporate asset mispricing,and has certain theoretical value and practical significance in stimulating the vitality of market players,enhancing the efficiency of the capital market,and strengthening the intrinsic stability of the capital market.

参考文献/References:

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备注/Memo

备注/Memo:
更新日期/Last Update: 2025-12-23