家族企业和雇员养老金资金不足:好企业公民还是不道德的机会主义者?

IF 5.9 1区哲学 Q1 BUSINESS Journal of Business Ethics Pub Date : 2023-09-25 DOI:10.1007/s10551-023-05533-7

Jessenia Davila, Luis Gomez-Mejia, Geoff Martin

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引用次数: 0

摘要

摘要本文运用行为代理模型和社会情感财富的概念，探讨了家族企业员工养老金不足决策与非家族企业员工养老金不足决策的差异。我们将探讨这些差异如何受到财务困境、代际阶段以及公司是否同名的影响。我们使用452家美国公司在11年期间的数据来检验我们的假设。我们的研究结果表明，家族企业不太可能为养老金提供资金不足，但这种影响在较晚的世代所有权阶段和非同名企业中减弱。

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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Family Firms and Employee Pension Underfunding: Good Corporate Citizens or Unethical Opportunists?

Abstract This study draws upon the behavioral agency model and the concept of socioemotional wealth to investigate how family firms’ employee pension underfunding decisions differ from those of non-family firms. We explore how these differences are influenced by financial distress, generational stage, and whether the firm is eponymous. We test our hypotheses using data from 452 US firms over an eleven-year period. Our results suggest that family firms are less likely to underfund pensions, but this effect is attenuated in later generational ownership stages and in non-eponymous firms.

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来源期刊

Journal of Business Ethics Multiple-

CiteScore

12.80

自引率

9.80%

发文量

265

期刊介绍： The Journal of Business Ethics publishes only original articles from a wide variety of methodological and disciplinary perspectives concerning ethical issues related to business that bring something new or unique to the discourse in their field. Since its initiation in 1980, the editors have encouraged the broadest possible scope. The term `business'' is understood in a wide sense to include all systems involved in the exchange of goods and services, while `ethics'' is circumscribed as all human action aimed at securing a good life. Systems of production, consumption, marketing, advertising, social and economic accounting, labour relations, public relations and organisational behaviour are analysed from a moral viewpoint. The style and level of dialogue involve all who are interested in business ethics - the business community, universities, government agencies and consumer groups. Speculative philosophy as well as reports of empirical research are welcomed. In order to promote a dialogue between the various interested groups as much as possible, papers are presented in a style relatively free of specialist jargon.