【摘要】：本文實證研究了女性高管、制度環(huán)境對慈善捐贈行為的影響。研究結(jié)果表明,女性高管與中國上市公司的慈善捐贈顯著正相關(guān),即當(dāng)公司中有女性高管、女性高管的比例越高,上市公司的慈善捐贈越多。本文進一步發(fā)現(xiàn),政府干預(yù)調(diào)和了女性與公司捐贈之間的正相關(guān)關(guān)系,即當(dāng)上市公司處于政府對市場干預(yù)較少的地區(qū)時,女性高管對公司慈善捐贈的正面影響顯著下降,表明女性高管和外部制度環(huán)境之間呈現(xiàn)替代關(guān)系。本文的研究結(jié)論豐富了慈善捐贈相關(guān)領(lǐng)域的研究,且拓展了女性高管在公司決策中的經(jīng)濟后果研究。
[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.
【作者單位】： 廈門大學(xué)管理學(xué)院;
【基金】：國家自然科學(xué)基金項目“制度環(huán)境、政治聯(lián)系、會計信息質(zhì)量與審計行為”(71072053) 福建省社會科學(xué)重點項目“政治聯(lián)系、過度投資與公司價值”(2010A012)
【分類號】：F832.51;F272.91;D632.9;F224

【參考文獻】

相關(guān)期刊論文 前7條

1 杜興強;郭劍花;雷宇;;政治聯(lián)系方式與民營企業(yè)捐贈:度量方法與經(jīng)驗證據(jù)[J];財貿(mào)研究;2010年01期

2 鐘宏武;;企業(yè)捐贈作用的綜合解析[J];中國工業(yè)經(jīng)濟;2007年02期

3 賈明;張U，

本文編號：2244711