基于财务绩效视角的企业从事慈善活动研究

被引：14

作者：

钱丽华

刘春林

丁慧

机构：

[1] 南京大学商学院

来源：

管理学报 | 2015年 / 12卷 / 04期

关键词：

慈善捐赠; 财务绩效; 企业发展阶段; 企业可见性; 利益相关者理论;

D O I：

暂无

中图分类号：

D632.9 [其他]; F279.27 [地方企业经济];

学科分类号：

摘要：

依据利益相关者理论和权变管理思想,深入考察企业捐赠行为对财务绩效的影响机制,并利用20072012年我国沪深两市A股上市公司的数据进行检验。研究表明,慈善捐赠通过改善利益相关者关系能够显著提升企业的财务绩效,由于企业在发展阶段和可见性方面的差异导致企业处理利益相关者关系的能力和机会不同,从而决定了企业从慈善捐赠中获益程度的大小,在成熟企业和高可见性企业中,慈善捐赠对财务绩效的正面影响更强。

引用

页码：602 / 608

页数：7

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