Exploring the debate on short‐termism: a theoretical and empirical analysis
拓展了短期主义的理论解释，将个人与组织因素纳入分析，并在电信公司进行实证检验，发现这些因素对短期主义有重要影响。
Abstract The debate on short‐termism has focused on the economic factors of capital markets and performance measurement systems. Laverty (1996) has advocated the inclusion of individual and organizational dimensions to extend the debate. We reorient Laverty's extended debate by drawing upon a broad management and accounting literature and thereby develop testable theoretical explanations of short‐termism. The resulting hypotheses are tested in a telecommunications company. Our findings provide support for Laverty's (1996) argument that individual and organizational factors are important determinants of short‐termism. Copyright © 2007 John Wiley & Sons, Ltd.