女性董事影响了企业慈善捐赠吗?——基于中国上市公司的实证研究
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上海财经大学学报 2014 年 第 16 卷第 03 期, 页码：78 - 85
摘要
参考文献
摘要
女性董事在中国资本市场中已日趋普遍,文章利用这一自然实验机会,以2003-2010年上市公司为样本,实证分析了女性关怀主义伦理是否会影响企业慈善捐赠行为。研究发现:(1)女性董事显著增加了上市公司的慈善捐赠水平;(2)将女性董事区分为女性独立董事和女性非独立董事后,女性非独立董事促进了慈善捐赠水平的提升;(3)女性董事(女性非独立董事)对于慈善捐赠的促进效应在国有上市公司中显著减弱。上述结论表明,在中国,女性在情境决策中的关怀主义伦理已经影响到企业决策,而国有企业的经济理性制约了女性关怀主义伦理的作用发挥。此外,独立董事在企业决策中的作用有限。
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[4]樊纲,王小鲁,朱恒鹏.中国市场化指数:各地区市场化相对进程2009年报告[M].北京:经济科学出版社,2010.
[5]郭剑花,杜兴强.政治联系、预算软约束与政府补助的配置效率[J].金融研究,2011,(2).
[6]李常青,赖建清.董事会特征影响公司绩效吗[J].金融研究,2004,(5).
[7]李晓玲,任宇,刘中燕.大股东控制、产权性质对慈善捐赠的影响[J].安徽大学学报,2012,(6).
[8]罗党论,唐清泉.中国民营上市公司制度环境与绩效问题研究[J].经济研究,2009,(2).
[9]薛爽,肖星.捐赠:民营企业强化政治关联的手段[J].财经研究,2011,(11).
[10]薛有志,彭华伟,李国栋.执行董事、多元化程度与公司绩效的研究[J].经济问题探索,2010,(4).
[11]朱健刚,曋凯.工作、权力与女性认同的建构[J].清华社会学评论,2001,(1).
[12]Adams R.A.,Ferreira D.Women in the Boardroom and Their Impact on Governance and Performance[J].Journal of Financial Economics,2009,94(2):291-309.
[13]Betz J.,O’Connell L.,Shepard J.M.Gender Difference in Proclivity for Unethical Behavior[J].Journal of Business Ethics,1989,8(5):321-324.
[14]Bernardi R.A.,Arnold D.F.An Examination of Moral Development within Public Accounting by Gender,Staff Level and Firm[J].Contemporary Accounting Research,1997,14(4):653-668.
[15]Byoun S.,Chang K.,Kim Y.Does Corporate Board Diversity Affect Corporate Payout Policy[EB/OL].2011,http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1786510.
[16]Fishman P.M.Interaction:The Work Women Do[J].Social Problems,1978,25(4):397-406.
[17]Fombrun C.J.,Gardberg N.A.,Barnett,M.L.Opportunity Platforms and Safety Nets:Corporate Citizenship and Reputational Risk[J].Business&Society Review,2000,105(1):85-106.
[18]Freeman R.E.,Gilbert D.R.Jr.Business,Ethics and Society:A Critical Agenda[J].Business&Society,1992,31(1):9-17.
[19]Gilligan C.In a Different Voice:Psychological Theory and Women’s Development[M].Cambridge,Mass.:Harvard University Press,1993.
[20]Hermalin B.E.,Weisbach M.S.The Effects of Board Composition and Direct Incentives on Firm Performance[J].Financial Management,1991,20(4):101-112.
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[22]Stanwick P.A.,Stanwick S.D.The Determinants of Corporate Social Performance:An Empirical Examination[J].American Business Review,1998,16(1):86-93.
[23]Wang J.,Coffey B.S.Board Composition and Corporate Philanthropy[J].Journal of Business Ethics,1992,11(10):771-778.
[24]Williams R.J.Women on Corporate Boards of Directors and Their Influence on Corporate Philanthropy[J].Journal of Business Ethics,2003,42(1):1-10.
[25]Zhang R.,Rezaee Z.,Zhu J.Corporate Philanthropic Disaster Response and Ownership Type:Evidence from Chinese Firms’Response to the Sichuan Earthquake[J].Journal of Business Ethics,2009,91(1):51-63.
引用本文
周泽将. 女性董事影响了企业慈善捐赠吗?——基于中国上市公司的实证研究[J]. 上海财经大学学报, 2014, 16(3): 78–85.
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