经济与管理研究2018，Vol.39Issue(5)：78-89,12.DOI:10.13502/j.cnki.issn1000-7636.2018.05.008
期望绩效反馈对企业社会责任行为的影响——基于利益相关者视角
The Impact of Performance Feedback on Corporate Social Responsibility——Based on the Stakeholder Perspective,PAN Xiaoqing
摘要
Abstract
This paper analyzes the impact of performance feedback on corporate social responsibility with the data of Chinese listed companies,and further investigates the moderating effect of media reports and analyst attention.The results show that when performance is below the aspiration level and the negative attainment discrepancy is high,companies will decrease the CSR.When performance is above the aspiration level and the positive attainment discrepancy is high,companies will also decrease the CSR.Furthermore,media reports and analyst attention can effectively reduce the information asymmetry between managers and stakeholders,and media reports positively moderates the relationship between positively performance feedback and the CSR.In addition, analyst following positively moderates the relationship between negative performance feedback and the CSR.关键词
期望绩效反馈/社会责任/利益相关者/分析师关注度/媒体报道Key words
performance feedback/corporate social responsibility/stakeholder/analyst following/media report分类
管理科学引用本文复制引用
鲁悦,刘春林..期望绩效反馈对企业社会责任行为的影响——基于利益相关者视角[J].经济与管理研究,2018,39(5):78-89,12.基金项目
国家自然科学基金项目"基于社会责任履行对慈善战略的影响研究:利益相关者认知冲突的视角"(71572075) （71572075）
国家自然科学基金项目"企业危机的溢出效应与制度防御:基于社会网络视角的研究"(71272108) （71272108）
