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	企业可见度、社会责任与绩效; On the Visibility,Social Responsibility and Financial Performance of Companies
	赵蓓 ; ZHAO Bei ; 吴芳 ; WU Fang ; 张岩 ; ZHANG Yan
	2015-06
关键词	企业可见度 corporate visibility 企业社会责任 corporate social responsibility 企业社会责任绩效 performance of corporate social responsibility 企业财务绩效 corporate financial performance
英文摘要	赵蓓，厦门大学管理学院教授、博士生导师；吴芳，厦门大学管理学院博士研究生；张岩，厦门大学管理学院博士研究生。; 【中文摘要】企业社会责任与企业财务绩效的关系备受关注却尚无定论。利益相关者与企业之间存在的信息不对称问题会影响两者的关系，并且企业可见度有助于降低利益相关者与企业之间的信息不对称。利用2010—2012年间沪深A股上市公司的数据，可分别采用水平模型和增量模型进行实证分析。分析结果表明：控制其他潜在的影响因素后，企业社会责任正向影响企业财务绩效；企业可见度越髙，企业社会责任与财务绩效的关系越强；终端消费品行业的企业社会责任对财务绩效的影响更强。 【Abstract】The relationship between the social responsibility and financial performance of companies has received considerable attention from researchers whose conclusions remain far from consistent. We argue that the problem of informational asymmetry between stakeholders and companies has an impact on that relationship, and that corporate visibility can help reduce the informational asymmetry. This study uses data from A-Share Chinese listed companies from 2010 to 2012 and conducts an empirical analysis by means of both Level Model and Change Model. The results show that corporate social responsibility is positively related to corporate financial performance； that corporate visibility positively moderates that relationship ,and that in consumer goods industries, corporate social responsibility has the strongest impact on financial performance.; 福建省社会科学规划项目“海峡西岸大企业大产业集群研究”（2011A039)
语种	中文
出版者	厦门大学学报（哲学社会科学版）编辑部
内容类型	其他
源URL	[http://dspace.xmu.edu.cn/handle/2288/97985]
专题	2015年
推荐引用方式 GB/T 7714	赵蓓,ZHAO Bei,吴芳,等. 企业可见度、社会责任与绩效, On the Visibility,Social Responsibility and Financial Performance of Companies. 2015-06-01.

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