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公司社会绩效与财务绩效关系研究 被引量:2

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摘要 中外学者一直试图厘清公司社会绩效与财务绩效之间的关系。虽然二者的正相关性得到证实,但技术和研究数据源的精确性还有待提高。本文着重从变量选取、内生性检验、计量分析方法与样本选择等方面分析了该领域经验研究中存在的问题及改进思路。
出处 《财会通讯(下)》 2014年第11期84-86,共3页 Communication of Finance and Accounting
基金 教育部人文社会科学研究基金项目"利益相关者视角下企业社会责任与财务管理创新研究"(项目编号:10YJA630212) 中央高校基本科研业务费专项资金资助项目"利益相关者视角下企业社会责任 财务绩效与财务管理变革研究"(项目编号:2010MS142)的阶段性成果
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