高管任期与企业社会责任——基于“职业生涯忧虑”的研究视角

被引：26

作者：

林宏妹

陈选娟

吴杰楠

机构：

[1] 上海财经大学金融学院

来源：

经济管理 | 2020年 / 42卷 / 08期

关键词：

高管任期; 企业社会责任; 职业生涯忧虑; 股权集中度;

D O I：

10.19616/j.cnki.bmj.2020.08.004

中图分类号：

F832.51 []; F272.91 [企业领导]; F270 [企业经济理论和方法];

学科分类号：

1201 ; 020204 ; 1202 ; 120202 ;

摘要：

高管是企业社会责任行为的决策者,但现有研究局限于高管背景特征,忽略了高管任期不同阶段对企业社会责任的动态影响。本文以2010—2018年我国A股上市公司为样本,实证检验高管在任期不同阶段对企业社会责任的影响。研究发现:(1)高管在任职初期对企业社会责任有显著的负向影响。(2)高管正常离任时,离任前一年对企业社会责任的影响显著为负;高管非正常离任时,离任前一年对企业社会责任并无显著的负向影响。(3)股权集中度对高管任期的影响有显著的调节作用,第一大股东持股比例较低的公司,高管任职初期和离任前一年对社会责任的不利影响更为显著。本文的研究结论揭示了高管任期不同阶段对社会责任的影响差异,丰富了企业社会责任影响因素的相关研究。

引用

页码：51 / 67

页数：17

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