实际控制人性质、慈善捐赠与公司业绩

发布时间：2018-03-14 05:39

本文选题：实际控制人　切入点：慈善捐赠　出处：《广东商学院学报》2012年06期 　论文类型：期刊论文

【摘要】：实证检验A股上市公司慈善捐赠对公司业绩的作用以及公司实际控制人性质对这一作用大小的影响,结果发现:慈善捐赠提高了公司的业绩,促进了公司经济效益与社会目标的双赢;按照实际控制人性质划分后发现,国有企业捐赠对业绩的促进作用显著低于直接上市的民营企业,与间接上市的民营企业无显著差异,说明慈善捐赠对公司业绩的作用大小受到实际控制人性质的影响。
[Abstract]:The empirical test shows that philanthropic donation improves the performance of A-share listed companies, and the nature of the actual controlling person affects the performance of the companies, and the results show that charitable donations improve the performance of the companies. The results show that the contribution of state-owned enterprises to the performance of private enterprises is significantly lower than that of private enterprises listed directly, and there is no significant difference between state-owned enterprises and private enterprises listed indirectly. It shows that the effect of charitable donation on corporate performance is influenced by the nature of actual controlling person.
【作者单位】：广东商学院会计学院;
【分类号】：D632.9;F224;F832.51

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