本文選題：高管團隊 + 異質性��； 參考：《中國礦業(yè)大學》2017年碩士論文

【摘要】：傳統(tǒng)觀念認為承擔社會責任會增加企業(yè)的成本、降低企業(yè)的經濟效益,但隨著學者研究的不斷深入,以及人們對于環(huán)境惡化、社會矛盾的關注度不斷增加,越來越多的企業(yè)開始意識到,承擔社會責任不僅僅是社會的需求,也是塑造企業(yè)形象、擴大企業(yè)影響、獲取社會支持以及開拓企業(yè)競爭力的有效途徑。與此同時,在經歷過經濟危機、產業(yè)轉型升級等各種市場事件之后,企業(yè)也開始意識到人力資源的重要性,尤其是高管團隊的建設與企業(yè)的發(fā)展密不可分。因此,本文將從高管團隊異質性、企業(yè)社會責任信息披露這二者對財務績效的影響入手進行研究,以達到促進企業(yè)社會責任信息披露、規(guī)范企業(yè)社會責任行為的目的,并為企業(yè)加強高管團隊建設提供依據(jù)和建議。本文首先系統(tǒng)地梳理了企業(yè)社會責任信息披露影響因素與經濟后果,高管團隊異質性劃分維度,企業(yè)社會責任信息披露、高管團隊異質性和財務績效三者之間關系等方面的研究文獻,以信息不對稱理論、高階理論、社會資本理論、信息決策理論以及信號傳遞理論為理論基礎,以2012-2014連續(xù)三年進行企業(yè)社會責任信息披露的A股主板上市公司為研究樣本,確定了465組有效觀察值,從年齡、性別、任期、教育水平、專業(yè)背景以及社會資本六個維度區(qū)分高管團隊的異質性,采用規(guī)范研究與實證研究相結合的方法,構建了高管團隊異質性、社會責任信息披露與財務績效關系的理論模型,通過多元回歸分析等方法實證檢驗高管團隊異質性對企業(yè)社會責任信息披露和財務績效的影響、企業(yè)社會責任信息披露對財務績效的影響、企業(yè)社會責任信息披露在高管團隊異質性和財務績效之間的調節(jié)作用。研究發(fā)現(xiàn):(1)高管團隊年齡、教育水平以及學科背景異質性對企業(yè)社會責任信息披露水平有顯著正向影響;(2)高管團隊任期、教育水平以及學科背景異質性對財務績效有顯著正向影響;(3)企業(yè)社會責任信息披露水平對財務績效有正向影響,并且利于增強高管團隊異質性對財務績效的正向影響程度,起到調節(jié)作用;(4)主動進行社會責任信息披露的企業(yè),其高管團隊性別和任期異質性對企業(yè)財務績效的正向作用更加強烈。
[Abstract]:The traditional idea holds that taking social responsibility will increase the cost of the enterprise and reduce the economic benefit of the enterprise. However, with the continuous deepening of the scholars' research and the increasing attention to the environmental deterioration and the social contradictions, more and more enterprises are beginning to realize that the social responsibility is not only the demand of the society, but also the shape of the enterprise. At the same time, after a variety of market events such as economic crisis, industrial transformation and upgrading, enterprises are beginning to realize the importance of human resources, especially the construction of the top management team and the development of the enterprise. In order to promote the disclosure of corporate social responsibility, the purpose of standardizing corporate social responsibility behavior, and providing the basis and suggestion for the enterprise to strengthen the construction of the top management team, this paper first systematically combed the corporate social responsibility letter. The two subjects of corporate social responsibility information disclosure are studied in order to promote the disclosure of corporate social responsibility information and standardize the corporate social responsibility. The research literature on the influencing factors and economic consequences of interest disclosure, the dimension of the heterogeneity of the executive team, the disclosure of corporate social responsibility information, the relationship between the heterogeneity of executive team and the financial performance of the three parties, is based on the theory of information asymmetry, higher order theory, social capital theory, the theory of information and interest decision and the theory of signal transmission. 2012-2014 A shares listed companies of corporate social responsibility information disclosure for three years for the study sample, determine 465 groups of effective observation values, from age, sex, term of office, education level, professional background and social capital to distinguish the heterogeneity of senior management team, and adopt the method of combining normative research and empirical research. The theoretical model of the relationship between executive team heterogeneity, social responsibility information disclosure and financial performance, the impact of executive team heterogeneity on corporate social responsibility information disclosure and financial performance through multiple regression analysis, the impact of corporate social responsibility information disclosure on financial performance, and the disclosure of corporate social responsibility information The study found that: (1) senior management team age, education level and subject background heterogeneity have significant positive impact on the level of corporate social responsibility information disclosure; (2) executive team tenure, education level and subject background heterogeneity have a significant positive impact on financial performance; (3) enterprises (3) The level of information disclosure of CSR has a positive impact on financial performance, and it also helps to enhance the positive impact of executive team heterogeneity on financial performance, and (4) enterprises with active social responsibility information disclosure have a stronger positive effect on corporate financial performance by their senior executive team gender and tenure quality.
【學位授予單位】：中國礦業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F270;F275;F272.91

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本文編號：1925536