经营业绩、终极控制人性质与企业社会责任履行度——基于我国上市公司1999-2006年面板数据的检验被引量：32

Operating Performance,Ultimate Controller and Degree of Social Responsibility Fulfillment

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摘要本文利用我国上市公司1999-2006的面板数据研究了经营业绩、终极控制人性质对企业社会责任履行度的影响。研究结果发现我国每股收益高的上市公司并没有比低的上市公司履行更多的社会责任;企业的社会责任履行度随着企业资产经营规模的增长而提高,但随着主营业务规模的增长而下降。终极控制人性质对经营业绩影响社会责任履行度的作用有显著影响。 The paper study the influence of operating performance and characteristics of ultimate controllers to the degree of social responsibility fulfillment by the data of listed companies during 1999 - 2006 in China. We find that listed companies with better earning performance haven＇t taken more social responsibility as expected; degree of social responsibility fulfillment increases with the increase of total asset scale, but decreases with the increase of prime operating scale. Taking interaction factors into account, the characteristics of ultimate controller affect the influence of operation performance on degree of social responsibility fulfillment significantly.

作者高敬忠周晓苏

机构地区南开大学商学院

出处《财经论丛》 CSSCI 北大核心 2008年第6期63-69,共7页 Collected Essays on Finance and Economics

基金国家自然科学基金资助项目(70472051)

关键词社会责任履行度经营业绩终极控制人性质 degree of social responsibility fulfillment operation performance characteristic of ultimate controller

分类号 F230 [经济管理—会计学]

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