宗教的公司治理作用机制和影响效应研究述评与未来展望
5732 
678
外国经济与管理 2013 年 第 35 卷第 07 期, 页码：23 - 34
摘要
参考文献
摘要
1990年代以来,西方学者开始关注宗教对公司治理的影响,试图填补宗教与经济发展之间企业(公司)这一枢纽性环节的研究空白,明晰宗教对经济发展产生作用的微观路径。通过文献梳理,本文介绍和阐述了宗教的五大公司治理作用机制和三种具体的影响效应,分析了已有相关研究所做出的贡献以及仍存在的不足,最后指出了未来的研究机会和注意事项。
②Stigler(1982)认为,斯密在《国富论》和《道德情操论》中表达了不同的观点:《国富论》强调人的自利性,而《道德情操论》则突出了人的利他性。但Anderson(1988)则认为,斯密在这两部著作中的假设和立场是一致的,不存在分裂问题。实际上,利他也是由自利驱动的,原因就在于美德能带来正效用,而负罪感会产生负效用。如此解释,Stigler所说的斯密问题就不复存在。关于这一问题的讨论可参阅管毅平的《理性动机与利他行为》,载《中国社会科学评论》(香港)2002年第1卷第2期:370-383。
[1]Akerlof G A.A theory of social custom,of which unemploy-ment may be one consequence[J].Quarterly Journal of Eco-nomics,1980,94(4):749-775.
[2]Anderson G M.Mr.Smith and the preachers:The economics of religion in the wealth of nations[J].Journal of Political E-conomy,1988,96(5):1066-1088.
[3]Audretsch D B,et al.Religion and entrepreneurship[R].Working Paper,Max-Planck Institute of Economics,2007.
[4]Azzi C and Ehrenber R G.Household allocation of time and church attendance[J].Journal of Political Economy,1975,83(1):27-56.
[5]Benjamin D J,et al.Religious identity and economic behavior[R].Working Paper,National Bureau of Economic Re-search,2012.
[6]Berle A and Means G.The modern corporation and private property[M].New York:MacMillan,1932
[7]Callen J L,et al.Do culture and religion mitigate earnings mana-gement?Evidence from a cross-country analysis[J].Journal of Dis-closure and Governance,2011,8(2):103-121.
[8]Carlin I B and Simon G.Work ethic,employment contracts,and firm value[J].Journal of Finance,2009,64(2):785-821.
[9]Carr J L and Landa J T.The economics of symbols,clan names,and religion[J].Journal of Legal Study,1983,12(1):135-56.
[10]Conroy S J and Emerson T L N.Business ethics and religion:Reli-giosity as predicator of ethical awareness among students[J].Jour-nal of Business Ethics,2004,50(4):383-396.
[11]Dyreng S,et al.Religious social norms and corporate finan-cial reporting[R].Working Paper,Duke University,2010.
[12]Finke R and Stark R.Religious economies and sacred cano-pies:Religious mobilization in American cities,1906[J].A-merican Sociological Review,1988,53(1):41-49.
[13]Ghoul S E,et al.Does religion matter to equity pricing[J].Journal of Business Ethics,2012,111(4):491-518.
[14]Grullon G,et al.Religion and Corporate(mis)behavior[R].Working Paper,Rice University,2010.
[15]Hilary G and Hui K-W.Does religion matter in corporate deci-sion-making in America[J].Journal of Financial Economics,2009,93(3):455-473.
[16]Kaplow L and Shavell S.Moral rules,the moral sentiments,and Behavior:Towards a theory of an optimal moral system[J].Journal of Political Economy,2007,115(3):494-514.
[17]Kenneth E B.Beyond economics:Essays on society,reli-gion,and ethics[M].Ann Arbor,MI:Ann Arbor Paper-backs,1970.
[18]Kumar A,et al.Religious beliefs,gambling attitudes,and financial market outcomes[J].Journal of Financial Econo-mics,2011,102(3):671-708.
[19]La Porta R,et al.Trust in large organization[J].American Economic Review,1997,87(2):333-338.
[20]La Porta R,et al.Law and finance[J].Journal of Political Economy,1998,106(6):1113-1155.
[21]La Porta R,et al.The quality of government[J].Journal of Law,Economics,and Organization,1999,15(1):222-279.
[22]La Porta R,et al.Investor protection and corporate valua-tion[J].Journal of Finance,2002,57(3):1147-1170.
[23]Li N.Religion,opportunism,and international market entry via non-equity alliances or joint ventures[J].Journal of Busi-ness Ethics,2008,80(4):771-789.
[24]Longenecker J G,et al.Religious intensity,evangelical christianity,and business ethics:An empirical study[J].Journal of Business Ethics,2004,55(4):371-384.
[25]McGuire S T,et al.The impact of religion on financial re-porting irregularities[J].Accounting Review,2012,87(2):645-673.
[26]Omer T C,et al.Do local religious norms affect auditors going concern decisions?[R].Working Paper,Texas A&M University,2010.
[27]Putnam R.Making democracy work:Civic tradition in modernIt-aly[M].Princeton,NJ:Princeton University Press,1993.
[28]Shleifer A and Vishny R A.A survey of corporate gover-nance[J].Journal of Finance,1997,52(2):737-783.
[29]Shu T,et al.Local religious beliefs and organizational risk-taking behaviors[J].Working Paper,University of Georgia,2010.
[30]Smith A.The theory of moral sentiments[M].(6th Ed.).Oxford:Oxford University Press,1976.
[31]Stulz R M and Williamson R.Culture,openness,and finance[J].Journal of Financial Economics,2003,70(3):313-349.
[32]Sunstein C R.Social norms and social roles[J].Columbia Law Review,1996,96(4):903-968.
[33]Tomes N.The effects of religion and denomination on ear-nings and returns to human capital[J].Journal of Human Re-source,1984,19(4):472-488.
[34]Tomes N.Religion and the earnings function[J].American Economic Review,1985,75(2):245-250.
[35]Waterman A M C.Economists on the relation between political economy and christian theology:A preliminary survey[J].In-ternational Journal of Sociological Economy,1987,14(6):46-68.
[36]Weaver G R,et al.Religiosity and ethical behavior in organi-zations:A symbolic interactionist perspective[J].Academy of Management Review,2002,27(1):77-97.
[37]Weber M.The protestant ethic and the spirit of capitalism[M].London:Allen&Unwin,1905.
[38]管毅平.理性动机与利他行为[J].中国社会科学评论,2002,(2):370-383.
[39]李维安.公司治理[M].天津:南开大学出版社,2001
[40]林毅夫,蔡昉,李周.现代企业制度:内涵与国有企业改革方向[J].经济研究,1997,(3):3-10.
[41]马克斯.韦伯.新教伦理与资本主义精神[M].北京:生活.读书.新知三联书店,1987.
[42]吴敬琏.现代公司与企业改革[M].天津:天津人民出版社,1994.
[43]亚当.斯密.道德情操论[M].北京:商务印书馆,1997.
[44]张维迎.企业理论与中国企业改革[M].北京:北京大学出版社,1999.
[1]Akerlof G A.A theory of social custom,of which unemploy-ment may be one consequence[J].Quarterly Journal of Eco-nomics,1980,94(4):749-775.
[2]Anderson G M.Mr.Smith and the preachers:The economics of religion in the wealth of nations[J].Journal of Political E-conomy,1988,96(5):1066-1088.
[3]Audretsch D B,et al.Religion and entrepreneurship[R].Working Paper,Max-Planck Institute of Economics,2007.
[4]Azzi C and Ehrenber R G.Household allocation of time and church attendance[J].Journal of Political Economy,1975,83(1):27-56.
[5]Benjamin D J,et al.Religious identity and economic behavior[R].Working Paper,National Bureau of Economic Re-search,2012.
[6]Berle A and Means G.The modern corporation and private property[M].New York:MacMillan,1932
[7]Callen J L,et al.Do culture and religion mitigate earnings mana-gement?Evidence from a cross-country analysis[J].Journal of Dis-closure and Governance,2011,8(2):103-121.
[8]Carlin I B and Simon G.Work ethic,employment contracts,and firm value[J].Journal of Finance,2009,64(2):785-821.
[9]Carr J L and Landa J T.The economics of symbols,clan names,and religion[J].Journal of Legal Study,1983,12(1):135-56.
[10]Conroy S J and Emerson T L N.Business ethics and religion:Reli-giosity as predicator of ethical awareness among students[J].Jour-nal of Business Ethics,2004,50(4):383-396.
[11]Dyreng S,et al.Religious social norms and corporate finan-cial reporting[R].Working Paper,Duke University,2010.
[12]Finke R and Stark R.Religious economies and sacred cano-pies:Religious mobilization in American cities,1906[J].A-merican Sociological Review,1988,53(1):41-49.
[13]Ghoul S E,et al.Does religion matter to equity pricing[J].Journal of Business Ethics,2012,111(4):491-518.
[14]Grullon G,et al.Religion and Corporate(mis)behavior[R].Working Paper,Rice University,2010.
[15]Hilary G and Hui K-W.Does religion matter in corporate deci-sion-making in America[J].Journal of Financial Economics,2009,93(3):455-473.
[16]Kaplow L and Shavell S.Moral rules,the moral sentiments,and Behavior:Towards a theory of an optimal moral system[J].Journal of Political Economy,2007,115(3):494-514.
[17]Kenneth E B.Beyond economics:Essays on society,reli-gion,and ethics[M].Ann Arbor,MI:Ann Arbor Paper-backs,1970.
[18]Kumar A,et al.Religious beliefs,gambling attitudes,and financial market outcomes[J].Journal of Financial Econo-mics,2011,102(3):671-708.
[19]La Porta R,et al.Trust in large organization[J].American Economic Review,1997,87(2):333-338.
[20]La Porta R,et al.Law and finance[J].Journal of Political Economy,1998,106(6):1113-1155.
[21]La Porta R,et al.The quality of government[J].Journal of Law,Economics,and Organization,1999,15(1):222-279.
[22]La Porta R,et al.Investor protection and corporate valua-tion[J].Journal of Finance,2002,57(3):1147-1170.
[23]Li N.Religion,opportunism,and international market entry via non-equity alliances or joint ventures[J].Journal of Busi-ness Ethics,2008,80(4):771-789.
[24]Longenecker J G,et al.Religious intensity,evangelical christianity,and business ethics:An empirical study[J].Journal of Business Ethics,2004,55(4):371-384.
[25]McGuire S T,et al.The impact of religion on financial re-porting irregularities[J].Accounting Review,2012,87(2):645-673.
[26]Omer T C,et al.Do local religious norms affect auditors going concern decisions?[R].Working Paper,Texas A&M University,2010.
[27]Putnam R.Making democracy work:Civic tradition in modernIt-aly[M].Princeton,NJ:Princeton University Press,1993.
[28]Shleifer A and Vishny R A.A survey of corporate gover-nance[J].Journal of Finance,1997,52(2):737-783.
[29]Shu T,et al.Local religious beliefs and organizational risk-taking behaviors[J].Working Paper,University of Georgia,2010.
[30]Smith A.The theory of moral sentiments[M].(6th Ed.).Oxford:Oxford University Press,1976.
[31]Stulz R M and Williamson R.Culture,openness,and finance[J].Journal of Financial Economics,2003,70(3):313-349.
[32]Sunstein C R.Social norms and social roles[J].Columbia Law Review,1996,96(4):903-968.
[33]Tomes N.The effects of religion and denomination on ear-nings and returns to human capital[J].Journal of Human Re-source,1984,19(4):472-488.
[34]Tomes N.Religion and the earnings function[J].American Economic Review,1985,75(2):245-250.
[35]Waterman A M C.Economists on the relation between political economy and christian theology:A preliminary survey[J].In-ternational Journal of Sociological Economy,1987,14(6):46-68.
[36]Weaver G R,et al.Religiosity and ethical behavior in organi-zations:A symbolic interactionist perspective[J].Academy of Management Review,2002,27(1):77-97.
[37]Weber M.The protestant ethic and the spirit of capitalism[M].London:Allen&Unwin,1905.
[38]管毅平.理性动机与利他行为[J].中国社会科学评论,2002,(2):370-383.
[39]李维安.公司治理[M].天津:南开大学出版社,2001
[40]林毅夫,蔡昉,李周.现代企业制度:内涵与国有企业改革方向[J].经济研究,1997,(3):3-10.
[41]马克斯.韦伯.新教伦理与资本主义精神[M].北京:生活.读书.新知三联书店,1987.
[42]吴敬琏.现代公司与企业改革[M].天津:天津人民出版社,1994.
[43]亚当.斯密.道德情操论[M].北京:商务印书馆,1997.
[44]张维迎.企业理论与中国企业改革[M].北京:北京大学出版社,1999.
引用本文
朱国泓, 张璐芳. 宗教的公司治理作用机制和影响效应研究述评与未来展望[J]. 外国经济与管理, 2013, 35(7): 23–34.
导出参考文献，格式为：
