摘要
将社会心理学的归因和怀疑理论运用于慈善捐赠领域,从利益相关者认知一致性的独特视角深入考察企业从事慈善捐赠活动的经济后果,以期为揭开不同企业同样实施慈善战略但捐赠效果却大相径庭的谜团提供新的思路。利用Heckman二阶段模型对我国A股上市公司面板数据的实证研究发现,公司层面不一致的表现会导致利益相关者产生认知冲突并引发其对慈善动机真诚性的质疑,进而影响捐赠的战略效果。
Applying the attribution theory of social psychology, this paper studies the economic consequences of corporate philanthropy from the perspective of stakeholder perception to provide new thoughts in explaining the phenomenon that firms carry out similar philanthropic strategies but different outcomes occur, Based on empirical analysis of Chinese a listed firms by two-stage Heckman selection model, results show that inconsistent orientation shown in firm level would cause stakeholders' cognitive conflict and trigger their suspicion on the firm's charitable authenticity, thus impacting on the strategic effect of corporate philanthropy.
作者
钱丽华
刘春林
丁慧
QIAN Li-hua;LIU Chun-lin;DING Hui(School of Management, Nanjing University of Posts and Telecommunications, Nanjing 210003;School of Business, Nanjing University, Nanjing 210093;School of Finance, Nanjing University of Finance and Economics, Nanjing 210023)
出处
《软科学》
CSSCI
北大核心
2018年第5期63-67,共5页
Soft Science
基金
国家自然科学基金项目(71572075)
江苏省社会科学基金项目(17GLC014)
江苏高校哲学社会科学研究项目(2017SJB0075)
南京邮电大学引进人才科研启动基金项目(NYY215004)
关键词
慈善捐赠
企业绩效
机构持股
研发投入
Heckman二阶段模型
corporate philanthropy
firm performance
institutional ownership
R&D investment
two-stage Heckman selection model