财务灵活性、CEO社会连带与企业绩效被引量：3

The Relationship between Financial Flexibility,CEO Social Connection and Corporate Performance

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摘要文章以2007-2014年沪深A股上市公司为研究样本,分析财务灵活性与CEO社会连带对企业绩效的影响。研究发现,财务灵活性对企业绩效具有显著的正向提升作用;CEO社会连带对财务灵活性与企业绩效发挥显著的调节效应,强化了财务灵活性对企业会计绩效和市场绩效的提升效应。文章的研究丰富了财务灵活性与CEO社会连带对企业绩效影响的理论,对于优化企业财务决策和资源调配具有重要的实践指导意义。 Based on all Shanghai and Shenzhen A-share listed companies from 2007 to 2014,this paper examines the relation-ship between financial flexibility,CEO social connection and enterprise performance. The results indicate that financial flexi-bility has a significant positive promotion effect on enterprise performance. CEO social connection plays a significant moderat-ing effect on financial flexibility and enterprise performance. That is,it strengthens the positive promotion effect on financialflexibility and enterprise performance,including accounting performance and market performance. This paper enriches thestudy of financial flexibility and CEO social connection impact on enterprise performance,and has significance and importantpractical guiding meaning in improving enterprise financial decision-making and resources deployment.

作者户青陈少华贺琛

机构地区厦门大学管理学院湖北经济学院会计学院

出处《华东经济管理》 CSSCI 北大核心 2016年第9期112-119,共8页 East China Economic Management

基金教育部人文社会科学重点研究基地重大项目(15JJD630011) 湖北省统计局科研计划项目(ETK15-56)

关键词财务灵活性社会连带企业绩效财务决策 financial flexibility social connection corporate performance financial decision

分类号 F275 [经济管理—企业管理] F271.5 [经济管理—企业管理]

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