管理者背景特征与企业捐赠行为
发布时间：2018-08-04 19:32
【摘要】：本文以我国2006～2009年在沪深交易所上市的公司为样本,实证检验了管理者背景特征对企业捐赠行为的影响。研究结果表明,在管理者背景特征变量中是否有政治背景和政治背景类型对企业捐赠行为具有显著影响,学历背景仅在低社会信任环境下对企业捐赠行为具有显著的影响,其他背景特征变量与企业捐赠行为都不存在显著的一致相关性。在进一步区分企业产权性质后的研究发现,在国有产权企业和私有产权企业中,管理者政治背景类型对企业捐赠行为的影响具有显著差异。本文的研究反映了在我国的制度环境下,影响企业捐赠行为的因素中,政府因素起着重要作用,企业的捐赠行为更多地受到高管政治背景关系的影响,在我国的企业捐赠中存在着基于互惠交换的理性捐赠行为,传统的慈善捐赠行为受到了一定的冲击。
[Abstract]:Based on the sample of Chinese companies listed on Shanghai and Shenzhen Stock Exchange from 2006 to 2009, this paper empirically examines the influence of managers' background characteristics on corporate donation behavior. The results show that whether there is a political background and the type of political background in the managers' background characteristic variables has a significant impact on corporate donation behavior, while academic background has a significant impact on corporate donation behavior only in the context of low social trust. There is no significant correlation between other background variables and corporate donation behavior. After further distinguishing the nature of enterprise property right, it is found that there are significant differences between state-owned property right enterprise and private property right enterprise in the influence of managers' political background on corporate donation behavior. The research in this paper reflects that in the institutional environment of our country, the government factor plays an important role in influencing the corporate donation behavior, and the corporate donation behavior is more influenced by the political background of senior executives. The rational donation behavior based on reciprocal exchange exists in corporate donation in China, and the traditional charitable donation behavior has been impacted to a certain extent.
【作者单位】： 暨南大学管理学院;
【分类号】：F272;F832.51;F224
[Abstract]:Based on the sample of Chinese companies listed on Shanghai and Shenzhen Stock Exchange from 2006 to 2009, this paper empirically examines the influence of managers' background characteristics on corporate donation behavior. The results show that whether there is a political background and the type of political background in the managers' background characteristic variables has a significant impact on corporate donation behavior, while academic background has a significant impact on corporate donation behavior only in the context of low social trust. There is no significant correlation between other background variables and corporate donation behavior. After further distinguishing the nature of enterprise property right, it is found that there are significant differences between state-owned property right enterprise and private property right enterprise in the influence of managers' political background on corporate donation behavior. The research in this paper reflects that in the institutional environment of our country, the government factor plays an important role in influencing the corporate donation behavior, and the corporate donation behavior is more influenced by the political background of senior executives. The rational donation behavior based on reciprocal exchange exists in corporate donation in China, and the traditional charitable donation behavior has been impacted to a certain extent.
【作者单位】： 暨南大学管理学院;
【分类号】：F272;F832.51;F224
【参考文献】
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