企业会坚持做慈善吗?——捐赠经历与捐赠行为关系的实证研究
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财经研究 2014 年 第 40 卷第 09 期, 页码：16 - 25
摘要
参考文献
摘要
慈善事业的持续发展离不开企业的一贯支持和长期参与。文章以捐赠经历与捐赠行为的关系为切入点,对企业是否坚持做慈善的问题进行了理论分析和实证检验。文章利用我国A股上市公司慈善捐赠的面板数据研究发现:在当前慈善捐赠环境下,企业并不会坚持做慈善,反而过去捐赠越多的企业现在捐赠越少,而且对于民营企业以及在市场化程度较低的地区,这种倾向更加明显。进一步的实证分析还表明,企业的这种行为倾向有助于提升捐赠的价值效应。文章为深入认识企业捐赠的路径依赖特征提供了新发现,研究结论对于积极引导企业捐赠并形成有针对性的策略具有重要的理论价值和现实意义。
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[27]Pater A,Lierop K V.Sense and sensitivity:The roles of organisation and stakeholders in managing corporate social responsibility[J].Business Ethics:A European Review,2006,15(4):339-351.
[28]Porter M E,Kramer M R.The competitive advantage of corporate philanthropy[J].Harvard Business Review,2002,80(12):56-69.
[29]Qian C,Gao X,Tsang A.Corporate philanthropy,ownership type,and financial transparency[J].Journal of Business Ethics,Forthcoming,2014.
[30]Seifert B,Morris S A,Bartkus B R.Having,giving,and getting:Slack resources,corporate philanthropy,and firm financial performance[J].Business and Society,2004,43(2):135-161.
[31]Su J,He J.Does giving lead to getting?Evidence from Chinese private enterprises[J].Journal of Business Ethics,2009,93(1):73-90.
[32]Useem M.Market and institutional factors in corporate contributions[J].California Management Review,1988,30(2):77-88.
[33]Visser W.Corporate social responsibility in developing countries[A].Crane A,McWilliams A,Matten D,et al.The Oxford handbook of corporate social responsibility[C].Oxford:Oxford University Press,2008.
[34]Wolf J.The relationship between sustainable supply chain management,stakeholder pressure and corporate sustainability performance[J].Journal of Business Ethics,2014,119(3):317-328.
[35]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,2010,91(1):51-63.
[2]陈迅,韩亚琴.企业社会责任分级模型及其应用[J].中国工业经济,2005,(9):99-105.
[3]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2011年报告[M].北京:经济科学出版社,2011.
[4]高功敬,高鉴国.中国慈善捐赠机制的发展趋势分析[J].社会科学,2009,(12):52-63.
[5]郭剑花.中国企业的捐赠:自愿抑或摊派?[J].财经研究,2012,(8):49-59.
[6]李伟阳,肖红军.企业社会责任的逻辑[J].中国工业经济,2011,(10):87-97.
[7]刘亚莉,王新,魏倩.慈善组织财务信息披露质量的影响因素与后果研究[J].会计研究,2013,(1):76-83.
[8]徐莉萍,辛宇,陈工孟.股权集中度和股权制衡及其对公司经营绩效的影响[J].经济研究,2006,(1):91-100.
[9]徐淑英.慈善改变企业商业模式[J].中国慈善家,2013,(11):24-27.
[10]徐永光.企业不应该是慈善捐赠的主体[EB/OL].http://finance.sina.com.cn/hy/20131120/232017383597.shtml2013,2013-11-20.
[11]杨团.中国慈善发展报告(2009)[M].北京:社会科学文献出版社,2009.
[12]杨团.中国慈善发展报告(2013)[M].北京:社会科学文献出版社,2013.
[13]杨团,葛道顺.公司与社会公益(Ⅱ)[M].北京:社会科学文献出版社,2003.
[14]张建君.外企捐款的驱动因素:一个两阶段制度模型[J].管理世界,2011,(7):98-112.
[15]钟宏武.慈善捐赠与企业绩效[M].北京:经济管理出版社,2007.
[16]Adams M,Hardwick P.An analysis of corporate donations:United Kingdom evidence[J].Journal of Management Studies,1998,35(5):641-654.
[17]Barnett M L.Stakeholder influence capacity and the variability of financial returns to corporate social responsibility[J].Academy of Management Review,2007,32(3):794-816.
[18]Bartkus B,Morris S,Seifert B.Governance and corporate philanthropy[J].Business and Society,2002,41(3):319-344.
[19]Brammer S.Millington A.The development of corporate charitable contributions in the UK:A stakeholder analysis[J].Journal of Management Studies,2004,41(8):1411-1434.
[20]Carroll A B.The pyramid of corporate social responsibility:Toward the moral management of organizational stakeholders[J].Business Horizons,1991,34(4):39-48.
[21]Choi J,Wang H.Stakeholder relations and the persistence of corporate financial performance[J].Strategic Management Journal,2009,30(8):895-907.
[22]Dickinson V.Cash flow patterns as a proxy for firm life cycle[J].Accounting Review,2011,86(6):1964-1994.
[23]Formbrun C,Shanley M.What’s in a name?Reputation building and corporate strategy[J].Academy of Management Journal,1990,33(2):233-258.
[24]Godfrey P C.The relationship between corporate philanthropy and shareholder wealth:A risk management perspective[J].Academy Management Review,2005,30(4):777-798.
[25]McWilliams A,Siegel D.Corporate social responsibility:A theory of firm perspective[J].Academy of Management Review,2001,26(1):117-127.
[26]Mitchell A,Wood D.Toward a theory of stakeholder identification and salience:Defining the principle of who and what really counts[J].Academy of management Review,1997,22(4):853-886.
[27]Pater A,Lierop K V.Sense and sensitivity:The roles of organisation and stakeholders in managing corporate social responsibility[J].Business Ethics:A European Review,2006,15(4):339-351.
[28]Porter M E,Kramer M R.The competitive advantage of corporate philanthropy[J].Harvard Business Review,2002,80(12):56-69.
[29]Qian C,Gao X,Tsang A.Corporate philanthropy,ownership type,and financial transparency[J].Journal of Business Ethics,Forthcoming,2014.
[30]Seifert B,Morris S A,Bartkus B R.Having,giving,and getting:Slack resources,corporate philanthropy,and firm financial performance[J].Business and Society,2004,43(2):135-161.
[31]Su J,He J.Does giving lead to getting?Evidence from Chinese private enterprises[J].Journal of Business Ethics,2009,93(1):73-90.
[32]Useem M.Market and institutional factors in corporate contributions[J].California Management Review,1988,30(2):77-88.
[33]Visser W.Corporate social responsibility in developing countries[A].Crane A,McWilliams A,Matten D,et al.The Oxford handbook of corporate social responsibility[C].Oxford:Oxford University Press,2008.
[34]Wolf J.The relationship between sustainable supply chain management,stakeholder pressure and corporate sustainability performance[J].Journal of Business Ethics,2014,119(3):317-328.
[35]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,2010,91(1):51-63.
引用本文
潘奇, 张群祥. 企业会坚持做慈善吗?——捐赠经历与捐赠行为关系的实证研究[J]. 财经研究, 2014, 40(9): 16–25.
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