女性高管与企业慈善捐赠:基于产权性质与制度环境的分析  

Female Executives and Corporate Philanthropic Giving:An Analysis Based on Property Right and Institutional Environment

作　　者：徐细雄[1] 李摇琴 林丁健 

机构地区：[1]重庆大学经济与工商管理学院,重庆400030

出　　处：《华东经济管理》2015年第10期8-14,185,共7页East China Economic Management

基　　金：国家自然科学基金重点项目(71232004);国家自然科学基金面上项目(71572019);国家自然科学基金青年项目(71102063);重庆大学中央高校基本科研业务费重大项目(CQDXWL-2013-Z005);中央高校科研业务费资助项目(106112015CDJSK02XK12)

摘　　要：文章从女性关怀伦理学的理论视角,以2007-2013年沪深上市公司为样本,实证检验了女性高管对企业慈善捐赠的影响。研究结果表明:与男性高管相比,女性高管显著提升了企业慈善捐赠水平;产权性质和制度环境在女性高管影响企业慈善捐赠的过程中发挥了显著的调节作用,即在非国有企业和制度环境较落后的地区,女性高管促进企业慈善捐赠的积极作用将愈加明显。进一步的研究发现,在制度环境较健全的地区,女性高管增强国有企业慈善捐赠水平的效应相对更强。研究内容丰富了女性高管决策与治理领域的研究文献,也深化了对企业慈善捐赠的理论认知。Based on the data of listed companies in Shanghai and Shenzhen stock exchanges from 2007 to 2013, this paper, from the theoretical perspective of feminist care ethics, empirically tests the impact of female executives on corporate philan- thropic giving. The study results show that female executives, compared with male executives, significantly enhance the lev- el of corporate philanthropic giving. The property right and institutional environment play a significant moderating role in the impact of female executives on corporate philanthropic giving, namely in the mm state-owned enterprises and the regions with poor institutional environment, the positive impact of female executives on the level of enterprise philanthropie giving is more remarkable. Furthermore, the positive impact of female executives on corporate philanthropic giving in state-owned en- terprises is more prominent in the regions with better institutional environment. The study enriches the research literatures on decision-making and corporate governance of female executives as well as deepens the theoretical recognition of philanthropic giving.

关 键 词：女性高管 产权性质 制度环境 企业慈善捐赠 

分 类 号：F272-05[经济管理—企业管理] F272.91[经济管理—国民经济]