Sun Jinlu, Wu Ting, Chen Bo
School of Humanities and Social Sciences, Beihang University, Beijing, China.
Chongqing Vocational Institute of Engineering, Chongqing, China.
Front Psychol. 2020 Oct 27;11:556139. doi: 10.3389/fpsyg.2020.556139. eCollection 2020.
This paper surveyed 422 financial managers before the number of novel coronavirus (COVID-19) infections in China peaked and used path analysis to study the risk decision-making mechanisms of financial managers. The study found that whether financial managers developed coping strategies depends on their assessment of potential business revenue losses. There are two transmission paths: the direct effect refers to the risk perception directly caused by COVID-19, while the indirect effect refers to managers' fear that they will not make timely adjustments or will make judgment errors, resulting in the loss of competitive advantage. It is worth noting that the indirect effect exceeds the direct effect, which indicates that financial managers are more rational than ordinary people in dealing with COVID-19, that they are relatively more concerned about competitor changes, and that they may even view COVID-19 as an important opportunity to obtain a better competitive position.
本文在中国新型冠状病毒（COVID-19）感染人数达到峰值之前，对422名财务经理进行了调查，并运用路径分析研究财务经理的风险决策机制。研究发现，财务经理是否制定应对策略取决于他们对潜在业务收入损失的评估。存在两条传导路径：直接效应是指由COVID-19直接引发的风险认知，而间接效应是指管理者担心自己无法及时做出调整或会出现判断失误，从而导致竞争优势丧失。值得注意的是，间接效应超过了直接效应，这表明财务经理在应对COVID-19时比普通人更为理性，他们相对更关注竞争对手的变化，甚至可能将COVID-19视为获得更好竞争地位的重要机遇。
