Journal of Jiangxi University of Finance and Economics ›› 2012, Vol. 0 ›› Issue (04): 645-.

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On the Relationship between Corporate Citizenship Behavior and Corporate Governance and Financial Performance: Based on An Empirical Study of China’s Agriculture-Related Listed Companies

SHI Sheng-xu   

  1. (Fujian Agriculture and Forestry University, Fuzhou 350002; Fuzhou University, Fuzhou 350002, China)
  • Published:2021-01-21

Abstract: By making use of the sample data of agriculture-related listed companies in China, this paper conducts an analysis of the correlation between the corporate citizenship behavior and the corporate governance and financial performance on the basis of three theoretical assumptions. It also constructs the relevant measurement models to carry out the regression tests. The results of the study indicate that good corporate governance characteristics, large corporate scale and better financial performance have positive impact on corporate social contribution rate, which is conducive to the construction of corporate citizenship behavior.

Key words: corporate citizenship behavior; corporate social duty; corporate governance