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本文选取2013年A股上市公司样本513家,通过企业高管的简历筛选建立政治资本指数,对企业政治资本与慈善捐赠关系进行研究。利用Heckman 2阶段模型进行检验,控制相关变量后,企业政治资本每提高1%,企业履行慈善捐赠的概率就会减少3%左右,企业捐赠数量会减少10%左右,证实了企业政治资本对社会责任的挤出效应,并且消费者对产品的感知度与企业捐赠正相关。
In this paper, we selected 513 2013 A-share listed companies samples, established the political capital index through the resumes of corporate executives, and researched the relationship between corporate political capital and charity donations. Using Heckman’s 2-stage model to test and control the relevant variables, each time the political capital of enterprises increases by 1%, the probability of enterprises performing charitable donations will be reduced by about 3% and the number of corporate donations will be reduced by about 10%, confirming the influence of corporate political capital on society The crowding-out effect of responsibility, and consumers’ perceptions of products are positively related to corporate donations.