Organizational slack and corporate social performance: Empirical evidence from China's public firms

被引：86
|
作者：
Xu, Erming [1 ]
Yang, Hui [2 ]
Quan, J. Martina [1 ]
Lu, Yuan [3 ]
机构：
[1] Renmin Univ China, Sch Business, Management, Beijing, Peoples R China
[2] Renmin Univ China, Sch Business, Dept Gen Management, Beijing, Peoples R China
[3] Chinese Univ Hong Kong, Sch Business, Hong Kong, Hong Kong, Peoples R China
来源：
ASIA PACIFIC JOURNAL OF MANAGEMENT | 2015年 / 32卷 / 01期
基金：
中国国家自然科学基金;
关键词：
Organizational slack; Corporate social performance; Absorbed slack; Unabsorbed slack; Public firms; China; MANAGERIAL STRATEGIC BEHAVIOR; STATE-OWNED ENTERPRISES; OWNERSHIP STRUCTURE; RESPONSIBILITY; RESOURCES; GOVERNANCE; INSTITUTIONS; TRANSITION; INVESTMENT; IMPACT;
D O I：
10.1007/s10490-014-9401-0
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
This study investigates how organizational slack affects corporate social performance (CSP). Based on a sample of 1,299 Chinese listed firms, our results show that only unabsorbed slack contributes to CSP and the positive relationship between unabsorbed slack and CSP is consistent with the relationship between unabsorbed slack and corporate financial performance (CFP). Our results also show that absorbed slack generates a negative impact on CSP. Furthermore, our findings indicate that state ownership has a negative impact on the relationship between unabsorbed slack and CSP. This finding illustrates that state ownership weakens unabsorbed slack's contribution to CSP.
引用
收藏
页码：181 / 198
页数：18
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