本文關(guān)鍵詞：企業(yè)持續(xù)捐贈(zèng)價(jià)值效應(yīng)的實(shí)證研究——來自中國(guó)A股上市公司的經(jīng)驗(yàn)證據(jù)　出處：《科研管理》2017年06期 　論文類型：期刊論文

  更多相關(guān)文章： 企業(yè)持續(xù)捐贈(zèng) 企業(yè)價(jià)值 時(shí)間壓縮不經(jīng)濟(jì) 動(dòng)態(tài)能力

【摘要】：企業(yè)持續(xù)捐贈(zèng)是否值得?基于時(shí)間壓縮不經(jīng)濟(jì)及動(dòng)態(tài)能力理論,以中國(guó)A股上市公司捐贈(zèng)的面板數(shù)據(jù)為依據(jù),本文分析并檢驗(yàn)了企業(yè)持續(xù)捐贈(zèng)的價(jià)值效應(yīng)。研究發(fā)現(xiàn),雖然持續(xù)捐贈(zèng)不能直接給企業(yè)帶來價(jià)值增值,但以企業(yè)通過持續(xù)捐贈(zèng)獲取的各種無形及有形資源需要積極運(yùn)作為推論,進(jìn)一步的實(shí)證表明,隨著企業(yè)動(dòng)態(tài)能力增強(qiáng),企業(yè)持續(xù)捐贈(zèng)的價(jià)值效應(yīng)逐趨明顯。另外,拓展性檢驗(yàn)還發(fā)現(xiàn),促成以上資源獲取及能力發(fā)揮的情境因素越凸現(xiàn),企業(yè)持續(xù)捐贈(zèng)的價(jià)值回報(bào)亦越大。本文為針對(duì)性地探明企業(yè)持續(xù)捐贈(zèng)的價(jià)值效應(yīng)提供了新的理論和經(jīng)驗(yàn)證據(jù),有助于職能部門出臺(tái)適宜的引導(dǎo)政策促進(jìn)企業(yè)持續(xù)捐贈(zèng)行為,同時(shí)也有利于企業(yè)探尋可行的對(duì)策提升持續(xù)捐贈(zèng)的回報(bào)。
[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.

【作者單位】： 杭州師范大學(xué)國(guó)際服務(wù)工程學(xué)院;杭州師范大學(xué)服務(wù)與責(zé)任管理研究所;
【基金】：浙江省社科規(guī)劃之江青年課題(編號(hào):16ZJQN019YB,起止時(shí)間:2016.6-2018.6) 國(guó)家自然科學(xué)基金青年項(xiàng)目(編號(hào):71402044,起止時(shí)間:2015.1-2017.12) 教育部人文社會(huì)科學(xué)青年基金項(xiàng)目(批準(zhǔn)號(hào):12YJC630147,起止時(shí)間:2012.1-2014.12)
【分類號(hào)】：D632.9;F832.51
【正文快照】： 1引言捐贈(zèng)是企業(yè)無償捐獻(xiàn)資源的社會(huì)行為(Mc-Williams和Siegel,2000)[1]。隨著企業(yè)社會(huì)責(zé)任越來越受關(guān)注,并構(gòu)成各種評(píng)價(jià)的重要指標(biāo)時(shí),捐贈(zèng)業(yè)已成為中國(guó)企業(yè)經(jīng)營(yíng)的新標(biāo)尺。如何以捐贈(zèng)彰顯社會(huì)表現(xiàn),進(jìn)而取得預(yù)期效果,是諸多企業(yè)甚為用心之處。盡管企業(yè)認(rèn)識(shí)到捐贈(zèng)的重要性,但并，

本文編號(hào)：1359855