女性高管、制度环境与慈善捐赠——基于中国资本市场的经验证据
发布时间：2018-09-16 20:32
【摘要】：本文实证研究了女性高管、制度环境对慈善捐赠行为的影响。研究结果表明,女性高管与中国上市公司的慈善捐赠显著正相关,即当公司中有女性高管、女性高管的比例越高,上市公司的慈善捐赠越多。本文进一步发现,政府干预调和了女性与公司捐赠之间的正相关关系,即当上市公司处于政府对市场干预较少的地区时,女性高管对公司慈善捐赠的正面影响显著下降,表明女性高管和外部制度环境之间呈现替代关系。本文的研究结论丰富了慈善捐赠相关领域的研究,且拓展了女性高管在公司决策中的经济后果研究。
[Abstract]:This paper empirically studies the influence of female executives and institutional environment on charitable donation behavior. The results show that there is a significant positive correlation between female executives and philanthropic donations of listed companies in China, that is, when there are female executives, the higher the proportion of female executives, the more charitable donations of listed companies. The paper further finds that government intervention reconciles the positive correlation between women and corporate donations, that is, when listed companies are in areas where the government has less intervention in the market, the positive impact of female executives on corporate charitable donations is significantly reduced. It shows that there is a substitute relationship between female executives and external institutional environment. The conclusions of this paper enrich the research on philanthropic donation and expand the research on the economic consequences of women executives in corporate decision-making.
【作者单位】： 厦门大学管理学院;
【基金】：国家自然科学基金项目“制度环境、政治联系、会计信息质量与审计行为”(71072053) 福建省社会科学重点项目“政治联系、过度投资与公司价值”(2010A012)
【分类号】：F832.51;F272.91;D632.9;F224
[Abstract]:This paper empirically studies the influence of female executives and institutional environment on charitable donation behavior. The results show that there is a significant positive correlation between female executives and philanthropic donations of listed companies in China, that is, when there are female executives, the higher the proportion of female executives, the more charitable donations of listed companies. The paper further finds that government intervention reconciles the positive correlation between women and corporate donations, that is, when listed companies are in areas where the government has less intervention in the market, the positive impact of female executives on corporate charitable donations is significantly reduced. It shows that there is a substitute relationship between female executives and external institutional environment. The conclusions of this paper enrich the research on philanthropic donation and expand the research on the economic consequences of women executives in corporate decision-making.
【作者单位】： 厦门大学管理学院;
【基金】：国家自然科学基金项目“制度环境、政治联系、会计信息质量与审计行为”(71072053) 福建省社会科学重点项目“政治联系、过度投资与公司价值”(2010A012)
【分类号】：F832.51;F272.91;D632.9;F224
【参考文献】
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2 钟宏武;;企业捐赠作用的综合解析[J];中国工业经济;2007年02期
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