政治关联、内部治理与企业社会责任——基于高端装备制造业上市公司的面板数据

发布时间：2018-03-05 08:38

  本文选题：政治关联　切入点：内部治理　出处：《湘潭大学学报(哲学社会科学版)》2014年04期 　论文类型：期刊论文

【摘要】：利用2008-2012年中国高端装备制造业上市公司的面板数据,对政治关联、内部治理与企业社会责任之间的关系进行实证研究。结果表明,高端装备制造企业的股权集中度越高,企业社会责任履行水平越低;监事会规模越大,企业社会责任履行水平越高;政治关联、独立董事和高管薪酬对企业社会责任存在正向影响但不显著。以政治关联作为调节变量进一步考察发现,政治关联能够强化独立董事、监事会规模、高管薪酬对企业社会责任的影响,但政治关联对股权集中度的调节效应较弱。
[Abstract]:Using panel data of listed companies in China's high-end equipment manufacturing industry from 2008 to 2012, this paper makes an empirical study on the relationship among political relevance, internal governance and corporate social responsibility. The results show that the higher the concentration of equity in high-end equipment manufacturing enterprises, the higher the concentration of ownership. The lower the level of corporate social responsibility performance; the larger the scale of the board of supervisors, the higher the level of corporate social responsibility performance; political connections, Independent director and executive compensation have a positive impact on corporate social responsibility, but not significant. Further study on political association as a regulating variable, it is found that political association can strengthen the scale of independent director and board of supervisors. The effect of executive compensation on corporate social responsibility is weak, but the effect of political connection on equity concentration is weak.
【作者单位】： 湘潭大学商学院;
【基金】：国家自然科学基金项目“基于知识网络视角的高端装备制造业集成创新研究”(项目编号:71103154) 湖南省教育厅重点基金项目“基于创新网络的高端装备制造业知识整合与创新绩效研究”(项目编号:12A141) 湖南省自科基金项目“基于创新网络的高端装备制造企业知识集成模式研究”(项目编号:13JJ3066)
【分类号】：F426.4;F270;F271
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本文编号：1569513