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薪酬差距、政治联系与公司慈善捐赠 被引量:1

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摘要 文章以2006—2011年期间的中国A股民营上市公司为研究对象,实证检验了公司内部薪酬差距对慈善捐赠的影响。研究发现,内部薪酬差距与民营上市公司的慈善捐赠显著正相关。进一步,政治联系负向调节了内部薪酬差距与慈善捐赠之间的负相关关系。
作者 翁健英
出处 《会计之友》 北大核心 2015年第16期54-60,共7页 Friends of Accounting
基金 教育部人文社科重点研究基地重大项目(13JJD790027)
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