本文選題：體育上市公司　切入點(diǎn)：社會(huì)責(zé)任　出處：《成都體育學(xué)院學(xué)報(bào)》2017年02期 　論文類型：期刊論文

【摘要】：為探究我國體育產(chǎn)業(yè)上市公司推行社會(huì)責(zé)任是體現(xiàn)了股東的價(jià)值利器還是管理層的自利工具,從非對(duì)稱風(fēng)險(xiǎn)視角,結(jié)合我國A股市場環(huán)境與制度背景,對(duì)體育上市公司社會(huì)責(zé)任影響股價(jià)崩盤風(fēng)險(xiǎn)進(jìn)行了系統(tǒng)分析與檢驗(yàn)。結(jié)果顯示:我國體育上市公司社會(huì)責(zé)任與股價(jià)崩盤風(fēng)險(xiǎn)之間呈現(xiàn)顯著的正向關(guān)系,企業(yè)在推行社會(huì)責(zé)任時(shí)加劇了股價(jià)崩盤風(fēng)險(xiǎn),體育上市公司存在社會(huì)責(zé)任的崩盤效應(yīng);進(jìn)一步分組回歸發(fā)現(xiàn)體育上市公司社會(huì)責(zé)任的崩盤效應(yīng)僅存在于強(qiáng)制披露與沒有進(jìn)行第三方信息鑒證的企業(yè)中。結(jié)論:我國體育產(chǎn)業(yè)上市公司推行社會(huì)責(zé)任的體現(xiàn)特征為工具性而非價(jià)值性。
[Abstract]:In order to explore whether the implementation of social responsibility of listed companies in China's sports industry reflects the value weapon of shareholders or the self-interest tool of management, from the perspective of asymmetric risk, combined with the domestic A-share market environment and institutional background, This paper makes a systematic analysis and test on the impact of social responsibility on the risk of stock price collapse of listed sports companies. The results show that there is a significant positive relationship between the social responsibility of listed sports companies and the risk of stock price collapse. The risk of stock price collapse is aggravated when enterprises implement social responsibility, and sports listed companies have the collapse effect of social responsibility. Further grouping regression found that the collapse effect of social responsibility of sports listed companies only existed in enterprises with compulsory disclosure and no third party information verification. Conclusion: the sports industry listed companies in our country promote the body of social responsibility. The present features are instrumental rather than value.
【作者單位】： 福建江夏學(xué)院公共體育部;
【基金】：國家體育總局體育哲學(xué)社會(huì)科學(xué)研究項(xiàng)目“基于鉆石理論我國體育產(chǎn)業(yè)發(fā)展模式的構(gòu)建研究”(2315SS16052) 福建省社會(huì)科學(xué)規(guī)劃項(xiàng)目“福建省體育產(chǎn)業(yè)與養(yǎng)老產(chǎn)業(yè)融合發(fā)展研究”(FJ2016B165) 山東省社會(huì)科學(xué)規(guī)劃項(xiàng)目“山東省體育產(chǎn)業(yè)結(jié)構(gòu)現(xiàn)狀及優(yōu)化研究”(11DTYJ01)
【分類號(hào)】：G80-05
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本文編號(hào)：1606811