公司对社会责任负面事件的应对策略效应分析——基于上市公司对山东疫苗事件的回应时序

发布时间：2018-05-05 11:03

本文选题：企业社会责任 + 疫苗事件　；参考：《财会月刊》2017年30期

【摘要】：按照上市公司在负面社会责任事件期内做出回应的先后顺序,将社会责任应对策略划分为快速回应型、中速回应型、慢速回应型及不回应型四种,并运用事件研究法结合山东疫苗事件对涉事公司进行了案例分析,研究发现:资本市场对采取不同社会责任应对策略上市公司的消极反应的强弱程度不同。据此,以48家疫苗生产批发上市公司数据为样本,进一步检验企业社会责任应对策略类型及回应态度与事件窗口内超额累计收益率之间的关系,结果表明:事件期间内,资本市场对涉事公司以及整个疫苗生产批发行业都产生了显著的消极效应,但及时、积极、诚恳的回应策略能够减轻其负面影响程度。
[Abstract]:According to the order of the listed companies' response in the negative social responsibility event period, the social responsibility coping strategies are divided into four types: quick response, medium response, slow response and non-response. The case study shows that the negative reaction of capital market to listed companies adopting different social responsibility coping strategies is different. Based on the data of 48 vaccine wholesale listed companies, the relationship between the types of corporate social responsibility coping strategies and the response attitude and the cumulative rate of return in the event window is further tested. The results show that: during the event period, Capital markets have significant negative effects on the companies involved and the whole vaccine wholesale industry, but timely, positive and sincere response strategies can mitigate their negative effects.
【作者单位】：重庆工商大学研究生院;重庆工商大学会计学院;
【基金】：国家社会科学基金项目“食品企业社会责任评价与协同治理机制研究”(项目编号:14XSH014);国家社会科学基金项目(项目编号:10XJY039) 教育部人文社会科学基金项目“食品企业社会责任、企业荣誉与经济绩效的关系研究”(项目编号:12YJC630015)
【分类号】：F270;F426.72

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