财务业绩、CEO薪酬与商业银行社会责任——基于我国上市商业银行的实证分析
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引用本文:朱明秀.财务业绩、CEO薪酬与商业银行社会责任——基于我国上市商业银行的实证分析[J].财经理论与实践,2011,(2):57-61
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作者单位
朱明秀 (南京审计学院 会计学院江苏 南京210029) 
中文摘要:以沪深两市上市银行2006~2009年数据为样本,分析财务业绩、CEO薪酬与商业银行社会责任之间的关系,揭示商业银行社会责任的影响因素。研究发现:上市银行财务业绩显著影响其社会责任,但对社会责任的不同衡量指标影响方向相异;CEO薪酬对社会责任具有显著的正向激励作用,但对财务业绩好的银行的激励作用显著小于财务业绩差的银行;资产规模与社会责任之间具有显著的负向相关性;控股股东性质显著影响上市银行社会责任。
中文关键词:社会责任  财务业绩  CEO薪酬  利益相关者
 
Financial Performance, CEO Compensation and Commercial Banks' Social Responsibility: An Empirical Study Based on Chinese Listed Banks
Abstract:By using samples of Chinese listed banks from 2006 to 2009, an empirical study on the relationship among financial performance, CEO compensation and commercial banks social responsibility (BSR) has been researched, and the factors that affect social responsibility in commercial banks has been investigated too. The result shows that financial performance affects BSR significantly, however, it has the different effects on different index of BSR. CEO compensation is positively related with BSR, however, the intensity of the correlation is negatively related to the banks' financial performance. The asset has significantly negative correlation with BSR. Character of controlling stockholders affects BSR positively.
keywords:Social Responsibility  Financial Performance  CEO Compensation  Stakeholders
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