慈善捐赠与企业创新——基于冗余资源的调节作用

详细信息    查看全文 | 推荐本文 |

英文篇名：Charitable Donation and Corporate Innovation——Based on Moderating Effect of Slack 作者：王飞 ; 吴媛媛 英文作者：WANG Fei;WU Yuan-yuan;School of Business,Hohai University; 关键词：企业创新 ; 慈善捐赠 ; 可即用冗余 ; 可恢复冗余 ; 潜在冗余 英文关键词：corporate innovation;;charitable donations;;available slack;;recoverable slack;;potential slack 中文刊名：资源开发与市场 英文刊名：Resource Development & Market 机构：河海大学商学院; 出版日期：2019-06-27 出版单位：资源开发与市场 年：2019 期：07 基金：江苏省社科应用研究精品工程“江苏省中小企业创新的金融支持体系研究”(编号:18SYB-019) 语种：中文; 页：70-75 页数：6 CN：51-1448/N ISSN：1005-8141 分类号：F832.51;F273.1

摘要

基于利益相关者理论和资源依赖理论,运用我国沪深两市A股上市公司2013—2017年的相关数据,研究了慈善捐赠对企业创新的影响以及不同冗余资源对上述关系的调节作用。实证结果表明:①慈善捐赠与企业创新呈显著正相关关系;②不同冗余对于上述关系的调节作用存在明显差异:可即用冗余和可恢复冗余对慈善捐赠与企业创新的正相关关系起到正向调节作用,而潜在冗余对慈善捐赠与企业创新的正相关关系则起到反向调节作用。
        Based on the stakeholder theory and the resource dependent theory,this paper took Shanghai and Shenzhen A-share listed companies as samples for the period 2013-2017 to study the impact of charitable donation on corporate innovation and the moderating effect of different slack in the relationship between charitable donation and corporate innovation. The empirical results showed the following results: Firstly,charitable donation had a significant positive correlation with corporate innovation;Secondly different slack had obvious differences in the adjustment of the above relationship: Available slack and recoverable slack positively affected the positive correlation between charitable donation and corporate innovation,while potential slack negatively affected the above relationship.

引文

[1]Morris S A,Bartkus B R,Glassman M,et al. Philanthropy and Corporate Reputation:An Empirical Investigation[J]. Corporate Reputation Review,2013,16(4)∶285-299.
    [2]Bonini S,Koller T M,Mirvis P H. Valuing Social Responsibility Programs[J]. Mc Kinsey on Finance,2009,32(Summer)∶11-18.
    [3]Geiger S W,Cashen L H. A Multidimensional Examination of Slack and Its Impact on Innovation[J]. Journal of Managerial Issues,2002,14(1)∶68-84.
    [4]Collis D J. A Resource-based Analysis of Global Competition:The Case of the Bearings Industry[J]. Strategic Management Journal,1991,12(S1)∶49-68.
    [5]Nidumolu R,Prahalad C K,Rangaswami M R. Why Sustainability Is Now the Key Driver of Innovation[J]. Harvard Business Review,2009,87(9)∶56-64.
    [6]Estrada I,Faems D,De Faria P. Cooperation and Product Innovation Performance:The Role of Internal Knowledge Sharing Mechanisms and Formal Knowledge Protection Mechanisms[J]. Industrial Marketing Management,2016,53(3)∶56-65.
    [7]程锐,倪恒旺.企业慈善捐赠、利益相关者价值认同与公司治理——基于操控性应计盈余管理视角的分析[J].山西财经大学学报,2016,(5)∶80-89.
    [8]Jansen J J P,Van Den Bosch F A J,Volberda H W. Exploratory Innovation,Exploitative Innovation,and Performance:Effects of Organizational Antecedents and Environmental Moderators[J]. Management Science,2006,52(11)∶1661-1674.
    [9]陈守明,周洁.企业捐赠对创新的影响——基于我国制造业上市公司的实证研究[J].管理评论,2018,(30)∶57-67.
    [10]Tan J,Peng M W. Organizational Slack and Firm Performance during Economic Trnsitions:Two studies from an Emerging Economy[J].Strategic Management Journal,2003,24(13)∶1249-1263.
    [11]Bourgeois L J,Singh J V. Organizational Slack and Political Behavior Among Top Management Teams[J]. Academy of Management Annual Meeting Proceedings,1983,(1)∶43-47.
    [12]陈守明,胡媛媛.高管对员工的注意力、冗余资源与企业创新产出[J].软科学,2016,30(12)∶85-94.
    [13]陈文强.组织冗余、股权激励与企业研发投资[J].广东财经大学学报,2018,(4)∶51-61.
    [14]陈家淳.冗余资源与企业创新投入[J].财会通讯,2018,(33)∶66-70.