中国企业捐赠:战略-政治视角

IF 1.3 Q3 BUSINESS

Frontiers of Business Research in China Pub Date : 2016-01-26 DOI:10.3868/S070-004-015-0024-3

Sihai Li, Wenbin Long, Xianzhong Song

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引用次数: 3

摘要

本文基于上层梯队理论(upper echelons theory, UET)，探讨高层管理者政治认同对企业捐赠的影响。研究结果表明，高层管理者的政治认同对公司捐赠行为有显著影响，在制度环境较差的地区尤其如此。企业捐赠不仅取决于最高管理者是否具有政治身份，还取决于这种身份的类型。此外，不同股权结构的公司之间的影响也有显著差异。本研究通过证明企业捐赠行为受到一系列背景因素的影响，丰富了我们对企业慈善事业的认识。在中国等新兴经济体，企业捐赠行为的动机因其制度设置的根本不同而不同。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Corporate Donations in China: A Strategic- Political Perspective

This paper explores how the political identity of top managers influences corporate donations, based on upper echelons theory (UET). The results show that the political identity of the top manager has a significant impact on the donation behavior of a company, especially in areas with poor institutional environments. Corporate donations depend not only on whether the top manager has a political identity but also the type of this identity. Furthermore, the impact differs significantly between companies with different ownership structures. This study enriches our knowledge of corporate philanthropy by demonstrating that corporate donation practices are shaped by a range of contextual factors. Corporate giving behaviors in emerging economies such as China are differently motivated according to the fundamentally different aspects of their institutional settings.

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来源期刊

Frontiers of Business Research in China BUSINESS-

CiteScore

6.90

自引率

0.00%

发文量

317

审稿时长

5 weeks

期刊介绍： Frontiers of Business Research in China (FBR) is a double-blind refereed quarterly journal in business research. FBR offers a multidisciplinary forum for academics, practitioners, and policy makers that focuses on business administration, and encourages interdisciplinary studies and interactions between Chinese and international researchers. FBR publishes original academic and practical research articles that extend, test, or build management theories, as well as contributions to business administration practice, either in the Greater China region or beyond. The Journal also publishes related commentaries and case studies. FBR invites submissions of high-quality manuscripts in all areas of business administration, without limitations on research methods. Major areas of interest include, but are not limited to: Accounting, Finance, Human resources, International business, Marketing, Management information systems, Operations management, Organizational behavior, and Strategic management.