慈善捐赠对企业绩效影响的研究——基于消费者视角被引量：21

Research the Impact of Corporate Philanthropy Giving on Firm Financial Performance——Based on the Consumers' Perspective

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摘要利用我国沪深两市A股上市公司的数据,基于社会认同和消费者购买行为理论,实证检验了企业捐赠行为对企业绩效的影响。研究结果表明,企业捐赠行为对销售增长有显著的积极影响;与产品非直接接触消费者的企业相比,产品直接接触消费者企业的捐赠行为与销售增长之间的正相关性更强。 Based on Chinese A-share listed companies,using social identity theory and the theory of the customers purchasing behavior,this study examines the impact of charitable donations on enterprise performance,this study suggests that enterprise charitable contributions are significant and positively related to business sales growth,the authors also find that sales growth is higher when the enterprise＇s product direct contact with consumers than enterprise＇s product not directly contact with consumer at the same donation level.

作者卢正文刘春林

机构地区南京大学商学院

出处《山西财经大学学报》 CSSCI 北大核心 2012年第3期81-88,共8页 Journal of Shanxi University of Finance and Economics

基金国家自然科学基金项目"基于不同决策模式的应急供应问题建模与协调机制研究"(70872046) 国家自然科学基金项目"突发事件情境下冗余资源与公司绩效的关系研究"(71072038)

关键词慈善捐赠销售增长产品直接接触消费者社会认同 charitable donations sales growth product direct contact with the consumer social identity

分类号 F270.7 [经济管理—企业管理]

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