【摘要】：文章以2008—2013年財務(wù)報表中披露企業(yè)公益性捐贈支出的且上市時間在2008之后的上市企業(yè)為研究對象,實(shí)證分析企業(yè)股權(quán)結(jié)構(gòu)與企業(yè)公益性捐贈之間的影響效應(yīng)。結(jié)果發(fā)現(xiàn),私營企業(yè)股權(quán)的過度集中對企業(yè)的公益性捐贈有顯著的抑制作用,而在國有企業(yè)中則表現(xiàn)為微弱的促進(jìn)作用。股權(quán)制衡對企業(yè)公益性捐贈同樣具有所有權(quán)性質(zhì)的差異性,在私營企業(yè)中表現(xiàn)為正向促進(jìn)作用,在國有企業(yè)中影響效應(yīng)則不確定。另外,股權(quán)制衡可以通過抑制企業(yè)的股權(quán)過度集中來弱化股權(quán)集中對企業(yè)公益性捐贈的降低效應(yīng)。
[Abstract]:This paper takes the listed enterprises whose public welfare donation expenditure is disclosed in the financial statements from 2008 to 2013 and whose listing time is after 2008 as the research object, and empirically analyzes the influence effect between the ownership structure of the enterprise and the public welfare donation of the enterprise. The results show that the excessive concentration of equity in private enterprises has a significant inhibitory effect on the public welfare donation of enterprises, but has a weak promoting effect in state-owned enterprises. Equity checks and balances also have the difference of ownership nature to the public welfare donation of enterprises, which shows a positive promoting effect in the private enterprises, while the influence effect in the state-owned enterprises is uncertain. In addition, equity checks and balances can weaken the reduction effect of equity concentration on public welfare donations by inhibiting the excessive concentration of equity in enterprises.
【作者單位】： 武漢大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【分類號】：F271;F275

【參考文獻(xiàn)】

相關(guān)期刊論文 前4條

1 曹越;姚位燕;張肖飛;;大股東控制、股權(quán)制衡與企業(yè)公益性捐贈[J];中南財經(jīng)政法大學(xué)學(xué)報;2015年01期

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本文編號：2478944