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以中国A股上市公司为研究样本,对多元化战略和公司慈善捐赠之间的关系进行了理论探讨和实证检验,并基于资源依赖视角考察产品市场竞争和冗余资源的调节作用。研究表明:产品多元化、国际化程度越高,公司慈善捐赠水平越高;多元化公司对利益相关者利益响应程度受到资源依赖程度的影响;产品市场竞争正向调节产品多元化、国际化与公司慈善捐赠之间的关系;冗余资源负向调节产品多元化、国际化与公司慈善捐赠之间的关系。
Taking the Chinese A-share listed companies as a sample, this paper conducts a theoretical study and empirical test on the relationship between diversification strategy and corporate charitable donations, and examines the regulatory role of product market competition and redundant resources based on resource dependence. The results show that: the higher the level of diversification and internationalization, the higher the level of charitable donations; the more the degree of diversified companies responding to the interests of stakeholders is affected by the degree of resource dependence; and the product market competition positively regulates product diversification, internationalization and The relationship between corporate charitable donations; redundant resources negatively regulate the relationship between product diversification, internationalization and corporate charitable giving.