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慈善捐赠对企业绩效影响的作用机理研究仍然存在很多争议,实证结果也呈现高度不确定性。围绕上述问题,利用权变管理思想,该文提出利益相关者通过观察企业履行基本社会责任状况形成对慈善动机的不同认知,进而影响慈善捐赠与企业绩效之间的关系的理论构想,实证研究结果表明:基本企业社会责任正向调节慈善捐赠与企业绩效之间关系,而公司可见性影响调节效应的发挥,公司可见性越强,调节效应越显著,基于动机的视角考察慈善行为与企业绩效之间作用机理,从公司可见性的角度考察上述机理发挥作用的边界条件,其研究思路有助于更好揭示两者之间的内在传导机制,寻求实证结果分歧的根源。
There are still many controversies about the mechanism of the impact of charitable donations on the performance of enterprises, and the empirical results are also highly uncertain. Based on the above problems, this paper uses the theory of contingency management. This paper proposes the theoretical conception of stakeholders’ perception of the motivation of charity by observing the state of fulfillment of basic social responsibilities, and then the relationship between charitable giving and corporate performance. The empirical results It shows that the basic corporate social responsibility positively adjusts the relationship between charitable donations and corporate performance, and the company has the effect of adjusting the visibility. The stronger the corporate visibility is, the more significant the regulatory effect is. The charitable behavior and corporate performance are investigated from the perspective of motivation The mechanism of interaction between the two mechanisms can be used to examine the boundary conditions from which the above mechanisms work. The research ideas help to better reveal the intrinsic transmission mechanism between the two mechanisms and seek the root of the divergence of empirical results.