摘要
社会公众对学者道德角色的期待、学术职业工作内容与环境的特殊性以及在长期的师德传承塑造了学者高尚的道德观念和更强的社会责任感,因此学者型CEO推动了企业实施更多利他倾向的慈善捐赠行为。以2004—2016年沪深股市A股上市公司为研究对象,本文实证检验结果为该假设提供了较为充分的证据支持。笔者发现,当CEO拥有学术经历时,其所在企业的慈善捐赠水平更高。以汶川大地震为外生事件的研究结果为本文的研究结论提供了进一步的证据。此外,笔者还从经济动机、政治动机和私利动机假说等方面排除了本文发现的其他可能解释。本文较好地丰富了高层梯队理论和慈善捐赠动机领域的文献。
As scholar plays a moral role with high social expectation and works in an environment that is conductive to shaping noble moralities like being a paragon of virtue and learning, academic experience can enhance CEO's social responsibility consciousness and lead firm to undertake more altruistic donations. Using a sample of A-share listed firms in Shanghai and Shenzhen stock exchanges during 2004一 2016, this paper examines the impact of CEO's academic experience on corporate philanthropy and the empirical results support the aforementioned hypothesis. This paper finds that firms with scholar-type CEOs donate more than other firms.Results from the Wenchuan earthquake as an exogenous shock provide additional evidence that scholar-type CEO's are more socially responsibleFurthermore, this paper excludes other explanations for donations in firms with scholar-type CEOs, including economic, political, or self-interest motivations. This paper contributes to literature on upper echelons theory and corporate philanthropy motivatio n.
作者
姜付秀
张晓亮
郑晓佳
JIANG Fu-xiu;ZHANG Xiao-liang;ZHENG Xiao-jia(School of Business, Renmin University of China)
出处
《经济理论与经济管理》
CSSCI
北大核心
2019年第4期35-51,共17页
Economic Theory and Business Management
基金
中国人民大学中央高校建设世界一流大学(学科)和特色发展引导专项资金(16XNL007)的资助
关键词
学术经历
慈善捐赠
社会责任感
academic experience
corporate philanthropy
social responsibility consciousness