How does the absorbed slack impact corporate social responsibility? Exploring the nonlinear effect and condition in China.

IF 2.8 4区管理学 Q3 BUSINESS Asian Business & Management Pub Date : 2023-01-01 Epub Date: 2022-02-15 DOI:10.1057/s41291-022-00176-4

Lu Shang, Yu Zhou, Xinyu Hu, Zhipeng Zhang

引用次数: 0

Abstract

This study investigates the impact of absorbed slack on corporate social responsibility (CSR) and the moderating effects of political and equity relationships on the main effect. Multiple regression analysis was used on 2175 samples of 435 publicly listed Chinese firms for the period 2012 to 2016 to empirically test the influence of absorbed slack on CSR. The empirical results show that the impact of absorbed slack on CSR is inverted U-shaped. Furthermore, when compared to companies with low political connections, the inverted U-shape between the absorbed slack and CSR in highly politically connected companies is more pronounced. Compared to companies with low ownership concentrations, the inverted U-shape between absorbed slack and CSR in high ownership concentration enterprises is more pronounced.

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被吸收的闲置资金如何影响企业的社会责任?探索中国的非线性效应和条件

本研究探讨了吸收松弛对企业社会责任（CSR）的影响，以及政治关系和公平关系对主效应的调节作用。本文采用多元回归分析方法，对2012 - 2016年435家中国上市公司的2175个样本进行实证检验，检验了吸收松弛对企业社会责任的影响。实证结果表明，吸收松弛对CSR的影响呈倒u型。此外，与政治关系较低的公司相比，高度政治关系的公司吸收的闲置与企业社会责任之间的倒u型关系更为明显。与股权集中度较低的企业相比，股权集中度较高的企业吸收松弛与企业社会责任之间的倒u型关系更为明显。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Asian Business & Management Multiple-

CiteScore

5.80

自引率

7.70%

发文量

期刊介绍： Asian Business & Management (ABM) is an academic management and business journal with a focus on Asia. The journal covers topics in the areas of corporate governance, human resource management, marketing, organizational behavior, organization theory, strategy, technology management, and related areas. ABM distinguishes itself from general business and management journals as it focuses on the Asian context. The focus on Asia is an important and appealing feature of ABM. ABM is open to different methodological approaches, including quantitative, qualitative, mixed-methods, and conceptual work, contributing to an enhanced understanding of Asian business and management. Please refer to the 2018 Editorial for further details: https://link.springer.com/article/10.1057/s41291-017-0028-0 A rigorous double-blind peer review system, involving in-country and international refereeing, ensures that articles meet the highest quality standards.