企业持续捐赠价值效应的实证研究——来自中国A股上市公司的经验证据

发布时间：2017-12-31 13:01

  本文关键词：企业持续捐赠价值效应的实证研究——来自中国A股上市公司的经验证据　出处：《科研管理》2017年06期 　论文类型：期刊论文

  更多相关文章： 企业持续捐赠 企业价值 时间压缩不经济 动态能力

【摘要】：企业持续捐赠是否值得?基于时间压缩不经济及动态能力理论,以中国A股上市公司捐赠的面板数据为依据,本文分析并检验了企业持续捐赠的价值效应。研究发现,虽然持续捐赠不能直接给企业带来价值增值,但以企业通过持续捐赠获取的各种无形及有形资源需要积极运作为推论,进一步的实证表明,随着企业动态能力增强,企业持续捐赠的价值效应逐趋明显。另外,拓展性检验还发现,促成以上资源获取及能力发挥的情境因素越凸现,企业持续捐赠的价值回报亦越大。本文为针对性地探明企业持续捐赠的价值效应提供了新的理论和经验证据,有助于职能部门出台适宜的引导政策促进企业持续捐赠行为,同时也有利于企业探寻可行的对策提升持续捐赠的回报。
[Abstract]:Enterprise donation worth? Time compression diseconomies and dynamic capability theory based on panel data to China A shares of listed companies donated as the basis, this paper analyses and examines the value effect of corporate sustainable donation. The study found that although the continued donations can not directly bring added value to the enterprise, but the enterprise through a variety of intangible and tangible resources the need to actively transport sustainable donation as a corollary, further empirical studies show that with the enhancement of enterprise dynamic capability, value effect of corporate donations continue to become gradually obvious. In addition, expand the test also found that contributed to the situational factors above and the ability of resource acquisition play more important value, return business continued donations were bigger in this paper. To provide theoretical and empirical evidence to prove the new value effect of enterprises continued to donate, contribute to the functional departments to guide the introduction of appropriate policies to promote The continuous donation behavior of the enterprise is also beneficial to the enterprise to explore feasible countermeasures to improve the return of continuous donation.

【作者单位】： 杭州师范大学国际服务工程学院;杭州师范大学服务与责任管理研究所;
【基金】：浙江省社科规划之江青年课题(编号:16ZJQN019YB,起止时间:2016.6-2018.6) 国家自然科学基金青年项目(编号:71402044,起止时间:2015.1-2017.12) 教育部人文社会科学青年基金项目(批准号:12YJC630147,起止时间:2012.1-2014.12)
【分类号】：D632.9;F832.51
【正文快照】： 1引言捐赠是企业无偿捐献资源的社会行为(Mc-Williams和Siegel,2000)[1]。随着企业社会责任越来越受关注,并构成各种评价的重要指标时,捐赠业已成为中国企业经营的新标尺。如何以捐赠彰显社会表现,进而取得预期效果,是诸多企业甚为用心之处。尽管企业认识到捐赠的重要性,但并，

本文编号：1359855