CEO初入职场时的经济形势与企业捐赠

当代财经 ›› 2018, Vol. 0 ›› Issue (04): 139-.

CEO初入职场时的经济形势与企业捐赠

曾春影，茅宁

（南京大学商学院，江苏南京 210093）

收稿日期:2018-01-22 发布日期:2021-01-21
作者简介:曾春影，南京大学博士研究生，主要从事公司治理和公司社会责任研究，通讯作者联系方式yingzifurther@126.com；茅宁，南京大学教授，博士生导师，主要从事公司治理和公司财务研究。

The Economic Situation when CEO Firstly Enters the Workplace and Corporate Donations

ZENG Chun-ying, MAO Ning

（Nanjing University, Nanjing 210093, China）

Received:2018-01-22 Published:2021-01-21

摘要/Abstract

摘要： 从利他动机视角出发，利用2008—2016年中国A股上市企业的数据，考察了CEO初次进入职场时的经济形势与企业捐赠的关系。研究结果表明，CEO初入职场时的经济形势与企业捐赠显著正相关。进一步研究发现，企业所处环境的动态性和CEO拥有的管理者决断权均正向调节这种关系，即CEO所在企业的环境动态性越强、CEO拥有的管理者决断权越大，在较差的经济形势下参加工作的CEO所在企业的捐赠数值越小。

关键词: 企业捐赠,烙印理论,初次进入职场的经济形势,利他倾向

Abstract: From the perspective of altruistic motivation, this paper examines the relationship between the economic situation in which a CEO firstly enters the workplace and the corporate donation by making use of the data of Chinese A share listed companies from the year 2008 to 2016. The results show that the economic situation when the CEO enters the workplace for the first time is significantly and positively correlated to corporate donations. The findings of further studies indicate that this relationship can be positively adjusted by the environmental dynamics in which enterprises are located and the managers’ decision power owned by the CEO, i.e., the stronger the environmental dynamics of the CEO’ enterprise, the greater the manager’s decision power owned by the CEO, and the smaller the donation value made by the enterprise in which a CEO works for the first time under relatively poor economic situation.

Key words: corporate donation; imprinting theory; the economic situation when entering the workplace firstly; altruistic tendency

曾春影，茅宁. CEO初入职场时的经济形势与企业捐赠[J]. 当代财经, 2018, 0(04): 139-.

ZENG Chun-ying, MAO Ning. The Economic Situation when CEO Firstly Enters the Workplace and Corporate Donations[J]. Contemporary Finance & Economics, 2018, 0(04): 139-.