我国体育上市公司社会责任体现特征的实证研究

发布时间：2018-03-13 14:36

  本文选题：体育上市公司　切入点：社会责任　出处：《成都体育学院学报》2017年02期 　论文类型：期刊论文

【摘要】：为探究我国体育产业上市公司推行社会责任是体现了股东的价值利器还是管理层的自利工具,从非对称风险视角,结合我国A股市场环境与制度背景,对体育上市公司社会责任影响股价崩盘风险进行了系统分析与检验。结果显示:我国体育上市公司社会责任与股价崩盘风险之间呈现显著的正向关系,企业在推行社会责任时加剧了股价崩盘风险,体育上市公司存在社会责任的崩盘效应;进一步分组回归发现体育上市公司社会责任的崩盘效应仅存在于强制披露与没有进行第三方信息鉴证的企业中。结论:我国体育产业上市公司推行社会责任的体现特征为工具性而非价值性。
[Abstract]:In order to explore whether the implementation of social responsibility of listed companies in China's sports industry reflects the value weapon of shareholders or the self-interest tool of management, from the perspective of asymmetric risk, combined with the domestic A-share market environment and institutional background, This paper makes a systematic analysis and test on the impact of social responsibility on the risk of stock price collapse of listed sports companies. The results show that there is a significant positive relationship between the social responsibility of listed sports companies and the risk of stock price collapse. The risk of stock price collapse is aggravated when enterprises implement social responsibility, and sports listed companies have the collapse effect of social responsibility. Further grouping regression found that the collapse effect of social responsibility of sports listed companies only existed in enterprises with compulsory disclosure and no third party information verification. Conclusion: the sports industry listed companies in our country promote the body of social responsibility. The present features are instrumental rather than value.
【作者单位】： 福建江夏学院公共体育部;
【基金】：国家体育总局体育哲学社会科学研究项目“基于钻石理论我国体育产业发展模式的构建研究”(2315SS16052) 福建省社会科学规划项目“福建省体育产业与养老产业融合发展研究”(FJ2016B165) 山东省社会科学规划项目“山东省体育产业结构现状及优化研究”(11DTYJ01)
【分类号】：G80-05
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本文编号：1606811