经理管理防御对企业社会责任影响的实证研究

从理论上系统阐述了经理管理防御对企业社会责任的影响因素。在利益相关者理论的基础上,对经理管理防御与企业各利益相关者责任进行了实证研究。结果表明:经理管理防御是一把"双刃剑",在企业社会责任方面会有积极的效应;股东、员工、客户是具有防御动机的经理人最为顾忌的利益相关者,防御经理人将履行对这些利益相关者的责任作为一种防御行为,而这种防御行为又会损害股东长期的利益。

An Empirical Study on the Influence of Managerial Entrenchmenton Corporate Social Responsibility

This paper systematically investigates the influence factors of managerial entrenchment(ME) on corporate social responsibility(CSR).Based on the stakeholder theory,it empirically analyzes the ME and the responsibility of corporate stakeholders.Result shows that ME is a double-edged sword,which has positive effect on CSR;stockholders、employees and customers are the most reckless stakeholders for managers with ME tendencies;entrenchment managers take performing related responsibilities for these stakeholders as an act of entrenchment and such act of entrenchment would damage the long-term interests of stockholders.