| 房地产业履行社会责任与企业价值的关系研究——基于上市公司面板数据的实证分析 |
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| 引用本文： | 汪冬梅,孙召亮.房地产业履行社会责任与企业价值的关系研究——基于上市公司面板数据的实证分析[J].经济与管理,2011(9):17-21. |
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| 作者姓名： | 汪冬梅 孙召亮 |
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| 作者单位： | 山东经济学院会计学院;山东交通学院财务处; |
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| 基金项目： | 山东省科技发展计划项目(2008GG30007030); 山东省泰山学者建设经费项目 |
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| 摘 要： | 在基于利益相关者理论建立衡量房地产业履行社会责任的指标体系和用托宾Q值衡量企业价值的基础上,分别对2000—2009年房地产业履行社会责任和企业价值进行评估,并利用面板数据模型对中国2000—2009年房地产业履行社会责任和企业价值的关系进行实证研究。研究表明:企业社会责任履行情况越好,越被社会公众认同,企业价值就会越高。但是社会责任的综合表现对企业价值的提升作用十分微弱,整个社会对企业社会责任的履行情况关注程度还十分有限。
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| 关 键 词： | 企业社会责任 企业价值 面板数据 托宾Q |
The Research on Relationship between Social Responsibility and Corporate Value of Real Estate Industry |
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| Wang Dongmei,Sun Zhaoliang.The Research on Relationship between Social Responsibility and Corporate Value of Real Estate Industry[J].Economy and Management,2011(9):17-21. |
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| Authors: | Wang Dongmei Sun Zhaoliang |
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| Institution: | Wang Dongmei1,Sun Zhaoliang2(1.Accounting School,Shandong Economics University,Jinan 250014,China,2.Finance Department,Shandong Jiaotong University,Jinan 250001,China) |
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| Abstract: | Based on the theory of stakeholders to construct social responsibility index system of real estate industry and the Tobin Q's to measure the corporate value,the author evaluated the situation of social responsibility carried out by the real estate industry and the corporate value from 2000-2009 and carried out empirical analysis by using Panel Data about relation between corporate value and social responsibility of real estate firms.The experimental results prove that the better the social responsibility of... |
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| Keywords: | corporation social responsibility corporate value Panel data Tobin Q |
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