管理强化、企业社会责任和股利政策的调节作用：来自法国上市公司的经验证据

IF 1.3 Q1 LAW International Journal of Law and Management Pub Date : 2024-06-12 DOI:10.1108/ijlma-04-2024-0130

Manel Gharbi, Anis Jarboui

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引用次数: 0

摘要

本文旨在论证管理强化（ME）、企业社会责任（CSR）和股利政策（DP）之间的关系。具体而言，本文旨在通过实证研究，探讨股利政策（DP）对管理权限（ME）、企业社会责任（CSR）之间关系的影响。设计/方法/途径本研究使用了 2010/2021 年期间在法国证券交易所上市的公司的面板数据集。研究结果表明，企业社会责任与 ME 之间的正相关关系在选择 DP 的企业中更为明显。原创性/价值这项研究表明了企业社会责任与企业价值链之间的动态关系。

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Managerial entrenchment, corporate social responsability and the moderating effect of dividend policy: empirical evidence from French listed companies

Purpose The purpose of this paper is to argue the relationship between managerial entrenchment (ME), corporate social responsibility (CSR) and dividend policy (DP). Specifically, this paper aims to empirically examine the impact of DP on the relationship between ME, and CSR. Design/methodology/approach This study uses a panel data set of firms listed at France stock exchange over 2010/2021. Both the direct and moderating effects were tested by using multiple regression techniques. Findings The results show that the positive relation between CSR and ME is more pronounced in companies where they opt for a DP. However, DP moderates this positive relationship. Originality/value This study suggests the dynamic relationship between CSR and ME.

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来源期刊

International Journal of Law and Management LAW-

CiteScore

3.90

自引率

6.70%

发文量

期刊介绍： The International Journal of Law and Management is a leading journal addressing all aspects of regulation and law as they impact on organisational development, operations and leadership. Organisations and their leaders operate in an increasingly complex world of emerging regulation across national and international boundaries. The International Journal of Law and Management seeks to acknowledge the dynamics of that environment and provide a platform for articles and contributions to stimulate scholarly debate in the development of law and practice. The International Journal of Law and Management seeks to present the latest research on policy, practice and theoretical perspectives and their impact on the development and leadership of organisations. Contributions of a multi-disciplinary nature are welcome. Coverage includes, but is not limited to: -Employment and industrial law- Corporate governance and social responsibility- Intellectual property- Corporate law and finance- Insolvency- Commercial law and consumer protection- Environmental law- Taxation- Competition law- Regulatory theory