企业公民行为对盈利能力的影响研究——基于偏最小二乘回归法的分析  

The Impact of Corporate Citizenship Behaviors on Profitability:An Analysis Based on Partial Least Squares Regression Method

作　　者：沈丽[1] 仇冬芳[1] 

机构地区：[1]南京航空航天大学经济与管理学院,江苏南京211106

出　　处：《广东商学院学报》2013年第6期27-33,共7页Journal of Guangdong University of Business Studies

基　　金：教育部人文社会科学研究规划基金项目(12YJA630018)

摘　　要：从企业公民行为建设的自利性、他利性及公利性中选取10个指标进行测度,采用偏最小二乘回归法,以江苏省内161家上市公司为样本研究企业公民行为对盈利能力的影响。结果表明:企业公民行为在整体上呈现对盈利能力的促进作用;在公利性的体现上企业公民行为中对市场的贡献依然能促进盈利能力,但对社会的贡献却表现为对盈利能力的"弱负效应"。Corporate citizenship behaviors which combine a company＇s day-to-day operating activities and formulation of policies with social fundamental value are required by social location and value pursuit. The paper measures ten indexes from the ＂self-interest, and he-profit and public benefit＂ of corporate citizenship behavior construction, and uses partial least squares regression method to research the effect of corporate citi- zenship behaviors on profitability with 161 listed companies in Jiangsu Province as the sample. The result in- dicates that corporate citizenship behaviors have a positive effect on corporate profitability on the whole; in terms of the public benefit of corporate citizenship behaviors, their contribution to the market is still reflected in their ability to promote profitability, but their contribution to the society is presented with a ＂weak negative effect＂ on profitability.

关 键 词：企业公民行为 盈利能力 偏最小二乘法 

分 类 号：F275[经济管理—企业管理] F224[经济管理—国民经济]