公司治理对公司社会责任的影响分析——来自中国上市公司的经验证据

被引：35

作者：

肖作平

杨娇

机构：

[1] 西南交通大学经济管理学院

来源：

证券市场导报 | 2011年 / 06期

基金：

高等学校博士学科点专项科研基金;

关键词：

公司治理; 公司社会责任; 相关利益者;

D O I：

暂无

中图分类号：

F276.6 [公司]; F832.51 [];

学科分类号：

摘要：

本研究主要结合中国的制度背景,从理论上多维度地推演了公司治理各层面对公司社会责任的影响。并利用20052008年间在深、沪上市的776家非金融类公司组成的平衡面板数据为样本(共3104个观测值),运用广义最小二乘法(GLS)实证检验公司治理对公司社会责任的影响。实证结果表明,当公司治理水平高时,控股股东的机会主义行为受到限制,内部人也受到了更严格的监督,在一定程度上阻止了控股股东、内部人等利用自身的权力将公司利益占为己有,侵害其他相关利益者利益的行为,此时公司将对其他相关利益者履行更多的社会责任。

引用

页码：34 / 40

页数：7

共 24 条

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