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创业板上市公司慈善捐赠的影响因素及绩效关系研究

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摘要 基于利益相关者理论,以我国创业板上市公司为样本,对企业慈善捐赠的影响因素及企业财务绩效的关系进行了理论和数据分析。结果表明:企业慈善捐赠与企业财务绩效具有一定的正相关性,但创业板上市公司捐赠支出占营业收入比例较低,捐赠意识不够强。
出处 《时代金融》 2018年第21期261-261,265,共2页 Times Finance
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