摘要
慈善捐赠对企业声誉提升的影响作用已经得到了很多学者的支持,但是否存在一些特定的情境,使得这种声誉的提升对企业尤为重要呢?利用2007—2016年中国上市公司数据,本文探讨了企业违规与慈善捐赠之间的关系,研究发现:相对于没有违规的企业,违规企业在下一年会增加慈善捐赠,且这种关系在民营企业中会更加显著。另外,从利益相关者注意力视角出发,本文发现企业的受关注程度会进一步影响民营企业慈善捐赠的动机。具体而言:第一,政治关联的企业的社会行为往往更受利益相关者的关注,当民营企业拥有政治关联时,其在违规后增加慈善捐赠的动机也更强烈;第二,媒体作为一种外部治理机制也发挥了一定的调节作用,当媒体曝光度越高时,民营企业违规后增加慈善捐赠的动机也越强烈。本文的研究对于进一步理解企业的危机管理以及战略性慈善的理论研究与管理实施具有重要意义。
The impact of charitable donation on corporate reputation has been supported by many scholars,but is there any specific situation that makes the promotion of corporate reputation particularly important?Based on the data of Chinese listed companies from 2007 to 2016,this paper discusses the relationship between corporate violation and charitable donation.The findings are as follows.First,the illegal corporate will increase their charitable donations in the next year,and this relationship will be more significant in private enterprises.In addition,the degree of attention of corporate will further affect the motivation of charitable donations in private corporate.Specifically,the social behavior of politically related enterprises is often more concerned by stakeholders,and when private enterprises have political connections,they have stronger motivation to increase charitable donations after violations;the media as an external governance mechanism also plays a certain regulatory role,and when private enterprises face high exposure to media,they have stronger the motivation to increase charitable donations after violations.The research of this paper is of great significance for further understanding the crisis management of enterprises and the theoretical research and management implementation of strategic philanthropy.
作者
朱丽娜
高皓
Zhu Lina;Gao Hao(School of Business,East China University of Science and Technology,Shanghai 200237;PBC School of Finance,Tsinghua University,Beijing 100083)
出处
《管理评论》
CSSCI
北大核心
2022年第11期303-314,共12页
Management Review
基金
国家自然科学基金项目(71972121)
华东理工大学探索研究基金项目(JKN012022014)
比尔及梅琳达·盖茨基金会项目(OPP1163679)
关键词
违规
慈善捐赠
危机管理
violations
charitable donations
crisis management
