地域文化多样性与企业慈善:来自中国方言的证据

IF 1.4 4区经济学 Q3 BUSINESS, FINANCE

Asia-Pacific Journal of Accounting & Economics Pub Date : 2021-12-20 DOI:10.1080/16081625.2021.2012702

Wang Jie, Wanwan Wanwan, Qinghe Yang

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引用次数: 1

摘要

摘要本研究探讨地域文化多样性对企业慈善事业的影响。研究发现，区域文化多样性与企业慈善事业呈负相关。机制分析表明，在CEO共情和媒体报道率较低的企业中，区域文化多样性对企业慈善事业的影响更为显著，表明区域文化多样性通过影响企业的利他动机和声誉动机来降低企业慈善事业。此外，区域文化多样性与企业慈善的关系在社会信任度较低的地区更为明显。

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Regional cultural diversity and corporate philanthropy: evidence from Chinese dialects

ABSTRACT This study investigates the impact of regional cultural diversity on corporate philanthropy. We find that regional cultural diversity is negatively associated with corporate philanthropy. The mechanism analyses show that relationship between regional cultural diversity and corporate philanthropy is more pronounced in firms with lower CEO empathy and media coverage, indicating that regional cultural diversity reduces corporate philanthropy by affecting altruistic motive and reputational motive of firms. In addition, the relationship between regional cultural diversity and corporate philanthropy is more pronounced in regions with lower social trust.

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来源期刊

Asia-Pacific Journal of Accounting & Economics Multiple-

CiteScore

2.40

自引率

9.10%

发文量

期刊介绍： The Asia-Pacific Journal of Accounting & Economics (APJAE) is an international forum intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: Auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. The journal welcomes contributions related to the Asia Pacific region, and targets top quality research from scholars with diverse regional interests. The editors encourage submission of high quality manuscripts with innovative ideas. The editorial team is committed to an expedient review process.