摘要
企业慈善捐赠是企业承担社会责任的重要方式。该文以2008年中国私营企业调查数据为样本,在高阶梯队理论的框架下,应用Logistic回归模型和多元线性回归模型检验私营企业主宗教信仰对企业慈善捐赠的影响,并进一步分析了企业主政治身份、独立决策对宗教信仰与企业慈善捐赠关系的调节作用。研究结果显示:宗教信仰对企业慈善捐赠行为及捐赠额度有积极的影响;企业主政治身份对企业慈善捐赠行为及捐赠水平有积极影响;当私营企业主没有政治身份时,宗教信仰与企业慈善捐赠行为的正相关关系更强;企业主独立决策对宗教信仰与企业慈善捐赠行为及捐赠额度的正相关关系具有加强作用。研究结果有助于进一步理解私营企业慈善捐赠的动因,推动私营企业慈善捐赠的发展。
Corporate philanthropic giving is an important way for firms to bear social responsibility.This paper investigates the impact of CEO＇s religious belief on corporate philanthropic giving and further analyzes the moderating effect of CEO＇s political identity and independent decision making under the theoretical framework of upper echelon theory.The results show that CEO＇s religious belief has a positive effect on corporate philanthropic giving with CEO＇s political identity positively related to corporate philanthropic giving.When a CEO has no political identity,the positive relationship between religious belief and corporate philanthropic giving is strengthened,while CEO＇s independent decision making acts as a positive moderator between religious belief and corporate philanthropic giving.These results deepen the understanding of corporate philanthropic giving determinants.
出处
《清华大学学报（自然科学版）》
EI
CAS
CSCD
北大核心
2015年第4期443-451,共9页
Journal of Tsinghua University(Science and Technology)
基金
国家自然科学基金资助项目(71172003)
关键词
高阶梯队理论
宗教信仰
企业慈善捐赠
upper echelon theory
religious belief
corporate philanthropic giving
