企业财务绩效与社会责任关系研究
摘要
本研究以2011年中国企业社会责任发展指数报告中的上市100强企业为研究对象,扣除公司治理或财务资料不齐全者剩余89间企业。本研究利用多元回归分析探讨财务绩效与企业社会责任关连性。实证结果显示,财务绩效对企业社会责任为关系不显著。
出处
《现代商业》
2013年第26期103-106,共4页
Modern Business
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