| 基于倾向分数配对方法探讨企业社会责任行为与改善财务绩效 |
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| 引用本文： | 邓德军,肖文娟.基于倾向分数配对方法探讨企业社会责任行为与改善财务绩效[J].软科学,2012,26(2):109-112,131. |
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| 作者姓名： | 邓德军 肖文娟 |
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| 作者单位： | 广西大学商学院,南宁,530004 |
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| 基金项目： | 国家社会科学基金资助项目 |
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| 摘 要： | 以被深圳社会责任指数收录的61家制造业公司为样本,将其定义为社会责任企业,未被收录的深市制造业公司定义为非社会责任企业,并采用倾向分数配对方法,控制公司规模、财务状况、管理能力及公司治理等特征变量的影响,进而研究企业社会责任行为是否可以改善财务绩效的问题。研究结果表明,社会责任企业的财务绩效显著优于非社会责任企业,企业社会责任行为可以改善财务绩效。
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| 关 键 词： | 社会责任 财务绩效 倾向分数配对 |
Research on Corporate Social Responsibility and Financial Performance Improvement with Propensity Score Matching Method |
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| DENG De-jun
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XIAO Wen-juan.Research on Corporate Social Responsibility and Financial Performance Improvement with Propensity Score Matching Method[J].Soft Science,2012,26(2):109-112,131. |
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| Authors: | DENG De-jun XIAO Wen-juan |
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| Institution: | (Business School,Guangxi University,Nanning 530004) |
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| Abstract: | This paper examines the effect of corporate social responsibility on firm’s financial performance.We randomly select 61 manufacturing companies in the Shenzhen index of corporate social responsibility as our sample in order to ensure the CSR-effect is not contaminated by other factors or samples.Results by propensity score matching method indicate that the financial performance of CSR firms is significantly better than Non-CSR firms.There is evidence that corporate social responsibility can improve financial performance. |
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| Keywords: | corporate social responsibility financial performance propensity score matching method |
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