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 17.7 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY Accounts of Chemical Research 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。

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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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

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.