政治关联与社会责任报告披露  

Political Connection and the Disclosure of Social Responsibility Report

作　　者：陈浩[1] 刘春林[1] 鲁悦 CHEN Hao, LIU Chun-lin, LU Yue(Business School, Nanjing University, Nanjing 210093, Chin)

机构地区：[1]南京大学商学院

出　　处：《山西财经大学学报》2018年第4期75-85,共11页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金项目(71572075、71272108)

摘　　要：以企业社会责任报告的发布为研究情境,考察政治关联对企业响应政府合法性信号的影响,以及响应方式如何受政治关联层级属性的制约。研究发现,拥有中央政府政治关联的企业不仅发布社会责任报告的可能性较高,而且报告质量也较高;拥有地方政府政治关联的企业不仅发布社会责任报告的可能性较低,而且报告质量也较低;同时拥有两级政府政治关联的企业会采取解耦策略来应对社会责任报告的要求,即积极发布社会责任报告,同时降低报告质量。Based on the context of corporate social responsibility reporting, we studied whether firms with political connection would respond to government＇s legitimacy signal, and how the hierarchy of political connection restrained the response mode. The results showed that firms with central government political association published social responsibility reports more actively, which were with a higher quality. On the contrary, firms with local government political association often came with lower possibility of report issuing, also a lower report quality. Moreover, firms with above two kinds of government political relations would adopt decoupling strategy to deal with social responsibility reporting, that is, higher possibility of report issuing with a lower report quality.

关 键 词：政治关联 企业社会责任 企业政治行为 非市场战略 制度理论 

分 类 号：F272.3[经济管理—企业管理]