科研管理

科研管理 ›› 2019, Vol. 40 ›› Issue (1): 131-138.

• 论文 • 上一篇    下一篇

高管团队社会资本对CSR负面事件的缓解效应——基于产品市场视角

刘媛媛，徐沛钰，刘靖瑜   

  1. 东北财经大学会计学院 中国内部控制研究中心，辽宁 大连116025
  • 收稿日期:2017-05-31 修回日期:2017-11-10 出版日期:2019-01-20 发布日期:2019-01-21
  • 通讯作者: 刘媛媛
  • 基金资助:
    全国会计领军（后备）人才（学术类）培养项目；国家社科基金项目：“认知偏差视角下的国有企业CEO职务舞弊行为研究”（15BGL055，2015.06-2018.03）；东北财经大学校级科研项目：“我国企业社会责任报告信息质量及信息价值研究”（DUFE2015Y19，2015.06-2018.06）；辽宁省“百千万人才工程”培养经费（2014921065）。

Mitigation effect of TMT social capital on CSR negative events from the perspective of product market

Liu Yuanyuan， Xu Peiyu， Liu Jingyu   

  1. School of Accounting，Dongbei University of Finance and Economics / China Internal Control Research Center，Dalian 116025，Liaoning，China
  • Received:2017-05-31 Revised:2017-11-10 Online:2019-01-20 Published:2019-01-21

摘要： 基于产品市场视角，本文采用多元回归分析方法，考察企业社会责任（CSR）负面事件对产品市场竞争力的影响，以及高管团队社会资本的缓解效应。研究发现：CSR负面事件会显著降低企业产品市场竞争力；道德型负面事件比能力型负面事件对企业产品市场竞争力的消极影响更强；CSR负面事件对竞争行业企业产品市场的消极影响比垄断行业企业更为明显；高管团队社会资本可以显著缓解CSR负面事件对企业产品市场竞争力的冲击。

关键词: 企业社会责任负面事件, 产品市场竞争力, 高管团队社会资本

Abstract: Frequent outbreaks of corporate social responsibility (CSR) negative events resulted in serious negative impact on enterprise performance. These negative events may be due to insufficient capacity of enterprises or lack of morality of enterprises. With the product market perspective being a key factor affecting enterprise performance, this paper uses multiple linear regression analysis to examine the impact of CSR negative events on the product market competitiveness and the mitigation effect of the top management team (TMT) social capital. The empirical results show that: CSR negative events significantly reduce the product market competitiveness; the morality-related negative events have stronger influence on the product market competitiveness than ability-related negative events; the CSR negative events have a more adverse effect on the product market competitiveness in the competitive industry than monopoly industry; and the TMT social capital can significantly alleviate the impact of CSR negative events on the product market competitiveness. The conclusions provide suggestions and support for management to cope with CSR negative events.

Key words:  CSR negative events, product market competitiveness, TMT social capital