社会责任对商业信用的影响研究——以物流上市企业为例
A Study on the Impact of Social Responsibility on Business Credit——Taking Listed Logistics Enterprises as Examples
张然1
作者信息
- 1. 南京林业大学 经济管理学院,江苏 南京 210037
- 折叠
摘要
选取2010-2020年间我国A股物流业上市公司面板数据为研究样本,通过实证研究检验物流业社会责任对商业信用的影响以及产权性质对二者关系的调节作用.研究发现,物流业社会责任会对其商业信用产生抑制作用,而这一特征在国有物流企业中更为明显,即当该企业产权性质为国有时,其社会责任与商业信用间的负相关性将更为显著.
Abstract
The panel data of China's A-share listed companies in the logistics industry during the period of 2010-2020 is selected as the research sample,and the impact of social responsibility of the logistics industry on business credit and the moderating effect of the nature of property rights on the relationship between the two are examined through empirical research.It is found that the social responsibility of the logistics industry will have an inhibitory effect on business credit,and this feature is more obvious in state-owned logistics enterprises,i.e.,when the nature of property rights of the enterprise is state-owned,the negative correlation between its social responsibility and business credit will be more significant.
关键词
物流企业/商业信用/社会责任/产权性质Key words
logistics companies/business credit/social responsibility/nature of property rights引用本文复制引用
出版年
2024
NETL
NSTL
万方数据