期刊文献+

董事会特征与企业社会责任的实证研究 被引量:3

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摘要 本文以利益相关者理论为基础,提出了本文董事会特征对企业社会责任影响的4个假设,建立理论模型,并选取2008年和2009年A股上市公司为样本进行检验。具体结论包括董事长同时担任总经理与企业承担的社会责任之间存在显著负相关关系,拥有MBA学位或注册会计师资格的董事比例与企业承担的社会责任之间存在显著的正相关关系,未能证实独立董事和女性董事与企业社会责任履行的显著线性关系。
作者 王薇薇
出处 《国际商务财会》 2011年第8期10-13,共4页 Finance and Accounting for International Commerce
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参考文献5

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同被引文献27

  • 1谢德仁.审计委员会制度与中国上市公司治理创新[J].会计研究,2006(7):39-44. 被引量:38
  • 2沈洪涛.公司特征与公司社会责任信息披露——来自我国上市公司的经验证据[J].会计研究,2007(3):9-16. 被引量:485
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  • 9Udayasankar K. Corporate social responsibility and firm size[J]. Journal of Business Ethics, 2008, 83 (2): 167-175.
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