本文選題：體育上市公司　切入點：社會責任　出處：《成都體育學院學報》2017年02期 　論文類型：期刊論文

【摘要】：為探究我國體育產業(yè)上市公司推行社會責任是體現了股東的價值利器還是管理層的自利工具,從非對稱風險視角,結合我國A股市場環(huán)境與制度背景,對體育上市公司社會責任影響股價崩盤風險進行了系統(tǒng)分析與檢驗。結果顯示:我國體育上市公司社會責任與股價崩盤風險之間呈現顯著的正向關系,企業(yè)在推行社會責任時加劇了股價崩盤風險,體育上市公司存在社會責任的崩盤效應;進一步分組回歸發(fā)現體育上市公司社會責任的崩盤效應僅存在于強制披露與沒有進行第三方信息鑒證的企業(yè)中。結論:我國體育產業(yè)上市公司推行社會責任的體現特征為工具性而非價值性。
[Abstract]:In order to explore whether the implementation of social responsibility of listed companies in China's sports industry reflects the value weapon of shareholders or the self-interest tool of management, from the perspective of asymmetric risk, combined with the domestic A-share market environment and institutional background, This paper makes a systematic analysis and test on the impact of social responsibility on the risk of stock price collapse of listed sports companies. The results show that there is a significant positive relationship between the social responsibility of listed sports companies and the risk of stock price collapse. The risk of stock price collapse is aggravated when enterprises implement social responsibility, and sports listed companies have the collapse effect of social responsibility. Further grouping regression found that the collapse effect of social responsibility of sports listed companies only existed in enterprises with compulsory disclosure and no third party information verification. Conclusion: the sports industry listed companies in our country promote the body of social responsibility. The present features are instrumental rather than value.
【作者單位】： 福建江夏學院公共體育部;
【基金】：國家體育總局體育哲學社會科學研究項目“基于鉆石理論我國體育產業(yè)發(fā)展模式的構建研究”(2315SS16052) 福建省社會科學規(guī)劃項目“福建省體育產業(yè)與養(yǎng)老產業(yè)融合發(fā)展研究”(FJ2016B165) 山東省社會科學規(guī)劃項目“山東省體育產業(yè)結構現狀及優(yōu)化研究”(11DTYJ01)
【分類號】：G80-05
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本文編號：1606811