论文部分内容阅读
中国的银行业作为具有一定行业优势的企业,具有慈善捐赠的实力且应积极担负起社会责任。随着银行业频繁涌现的慈善捐赠,本文选择了罕有研究的中国银行业为研究对象,以中国16家上市银行作为研究对象,运用2008-2013年的面板数据,建立个体固定效应模型。结果表明:慈善捐赠对企业财务绩效产生了显著的正向影响且对于国有商业银行而言,这种慈善捐赠带来的财务绩效的提升尤为明显。
China’s banking industry, as a company with certain industry advantages, has the strength of charitable donations and should take active social responsibility. With the frequent charitable donations in banking industry, this paper chooses the rare Chinese banking industry as the research object and takes China’s 16 listed banks as the research object, and uses the panel data from 2008 to 2013 to establish the individual fixed effect model. The results show that: charitable donations have a significant positive impact on the financial performance of enterprises, and for the state-owned commercial banks, the charitable donations bring more financial performance.