企业绩效对企业价值的影响研究综述
摘要
中国经济一直处于腾飞之中,企业作为社会财富资源的主要持有者,其履行社会责任的实质是对社会资源进行再分配,企业履行社会责任也是政府、公众等社会各界所希冀的事情。纵观国内外文献,企业绩效对企业慈善捐赠行为产生影响,而慈善捐赠行为也会进一步影响企业价值。基于资金供给假说和战略性慈善捐赠理论,探究慈善捐赠在企业绩效对企业价值的作用机制中所发挥的中介作用。
引文
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[8]Gardberg N.A,Fombrun C.J.Corporate Citizenship:Creating Intangible Assets Across Institutional Environment[J].Academy of Management Review,2006,31(2):329-346.
[9]Gregory A,Whittaker J,Yan X J.Corporate Social Performance,Competitive Advantage,Earnings Persistence and Firm Value[J].Journal of Business Finance&Accounting,2016,43(1-2):3-30.
[10]Walker M,Kent A.The Roles of Credibility and Social Consciousness in the Corporate Philanthropy-Consumer Behavior Relationship[J].The Journal of Business Ethics,2013,116(2):341-353.
[11]杨楠.基于中国上市公司的资本结构、社会责任与企业绩效分析[J].管理学报,2015(6):896-902.
[2]Sethi S.P.Dimensions of Corporate Social Performance:An Analytical Framework[J].California Management Review,1975,17(3):58-64.
[3]Carroll A.B.A Three-Dimensional Conceptual Model of Corporate Social Performance[J].Academy of Mana gement Review,1979,4(4):497-505.
[4]Becker G S.A Theory of Social Interactions[J].Journal of Political Economy,1974,82(6):1063-1093.
[5]罗杰·莫林,谢丽·杰瑞尔.公司价值[M].张平淡、徐嘉勇,译.北京:企业管理出版社,2002.
[6]Mcguire J.B,Sundgren A,Schneeweis T.Corporate Social Responsibility and Firm Financial Performance[J].The Academy of Management Journal,1988,31(4):854-872.
[7]Logsdon J.M,Reiner M,Burke L.Corporate Philanthropy:Strategic responses to the firm’s stakeholders[J].Nonprofit and Voluntary Sector Quarterly,1990,19(2):93-109.
[8]Gardberg N.A,Fombrun C.J.Corporate Citizenship:Creating Intangible Assets Across Institutional Environment[J].Academy of Management Review,2006,31(2):329-346.
[9]Gregory A,Whittaker J,Yan X J.Corporate Social Performance,Competitive Advantage,Earnings Persistence and Firm Value[J].Journal of Business Finance&Accounting,2016,43(1-2):3-30.
[10]Walker M,Kent A.The Roles of Credibility and Social Consciousness in the Corporate Philanthropy-Consumer Behavior Relationship[J].The Journal of Business Ethics,2013,116(2):341-353.
[11]杨楠.基于中国上市公司的资本结构、社会责任与企业绩效分析[J].管理学报,2015(6):896-902.