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The Influences of Executives’political Association on Corporate Social Responsibility

Author: LiuZhiYe
Tutor: HuYongPing
School: Chongqing University of Technology
Course: Accounting
Keywords: Corporate Social responsibility Political association Private listed companies
CLC: F272.92;F224
Type: Master's thesis
Year: 2011
Downloads: 222
Quote: 0
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Abstract


It is found that social duty performance of a corporation is influenced by profitability, performance, company size and growth potential and so forth combining domestic and foreign researches. Under the special system and economic background , many professors and experts have researched political association of executives and the social responsibility of an enterprise separately so far. However, few people have researched the coherence of the two parts. The reason is regarded by this paper as that study on both parts has started late and the weak support of theory has made it difficult to take theoretical analysis and empirical research. Recently, professors in our country have began to combine executives’political association and enterprise social responsibility, which make it possible to study the two aspects on empirical basis.Considering the reasons above, this paper makes theoretical analysis and empirical research on the effects that executives’political association have on the social responsibility of the private enterprises under the system background of Chinese private listed company during the transformation. Make executives’political association play an effective role on social responsibility of private enterprises and providing feasible suggestions to standardize private market.There are five charpters in the paper. Chapter one—Introduction: Firstly, introduce topic selection background and significance. Secondly, summarize the train of thought and content frame. Thirdly, put forward the main innovation points. Chapter two—Literature Review: Although the researches on social responsibility are improving, there is no one study from empirical point of view. This paper mainly researches on such angle. Chaper three—theoretical analysis: Introduce the economic theories of the influences that executives’political association has on social responsibility of private enterprises. Analyse the relationship between the two aspects from system background theory, Stakeholder Theory, Agency Cost Theory and resource dependence theory, aiming to make a pave for making hypothesis. Chapter four—Experience Validation: Making hypothesis based on research status at home and abroad. Making empirical analysis together with other factors that affect social responsibility. Chapter five—Conclusions , suggestions and the limitations of research. The contributions of this thesis are as follows comparing with previous studies. To begin with, corporate social responsibility is studied from the angle of executives political association which is subdivided into government official and representatives committee. It is found that corporations whose executives have government official association have indistinctive investment income contribution and there is positive correlation between the them.The conclusion that executives political association has a distinctive effect on corporation social ability is derived from the analysis above. With government officials, executives of companies associated with the political class from its employees contribution rate is not significant, positive correlation; Executives associated with the political class on behalf of members of the company from its employees contribution rate is not significant, positive correlation; Executives associated with the political class on behalf of members of the company from its employees contribution rate is not significant, negative correlation exists. Executives of companies associated with both political and government officials on behalf of class members or class of its social contribution rate of income are more significant, positive correlation. With government officials, executives of companies associated with the political class from its government contribution rate of income are more significant, positive correlation. With government officials, executives of companies associated with the political class from its government contribution rate was not significant, positive correlation; Executives associated with the political class on behalf of members of the company from its government contribution rate was not significant, positive correlation.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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