外文翻译-企业社会责任-股权结构和政治干预-来自中国的证据.doc

中文4490字本科毕业论文（设计）外文翻译外文题目CorporateSocialResponsibility,OwnershipStructure,andPoliticalInterference:EvidencefromChina外文出处《JournalofBusinessEthics》2010（96）：P631-645外文作者WenjingLiRanZhang原文：CorporateSocialResponsibility,OwnershipStructure,andPoliticalInterference:EvidencefromChinaIntroductionInrecentyears,therehasbeengrowingawarenessoftheroleofcorporationsinsocietyinaninternationalsetting.Amongtheunresolvedissuesthatdeserveattention,Aguileraetal.(2007,p.837)postulatethatanimportantquestionincorporatesocialresponsibility(CSR)requiringfurtherattentionis‘‘whatcatalyzesorganizationstoengageinincreasinglyrobustCSRinitiatives.’’Priorresearchstudies(ChappleandMoon,2005;Deniz-DenizandGarcia-Falcon,2002;GravesandWaddock,1994;JohnsonandGreening,1999;MullerandKolk,2010;Roberts,1992;StanwickandStanwick,1998;ZuandSong,2009)documentalinkamongCSRandfirmsize,profitability,corporategovernance,leverage,employees,industry,andenvironmentalpressures,e.g.,shareholderdemands,regulation,ormediapressure.Amongthosestudies,GravesandWaddock(1994)andJohnsonandGreening(1999)documentarelationshipbetweenfirmownershipstructureandCSR.Keim(1978),Ullmann(1985),andRoberts(1992)alldocumentapositiverelationshipbetweendispersedcorporateownershipandCSRdisclosureinthecontextofdevelopedcountries.Giventhedifferenceinpeople’sethicalreasoninganddecisionsbetweendevelopedandemergingcountries(GeandThomas,2007;LamandShi,2008;Whitcombetal.,1998),doesownershipstructurealsoaffectCSRinemergingmarketssuchasChina?DothefactorsthathavebeenpreviouslydocumentedtodriveCSRinAnglo-Americancountries(theUSAandtheUK)alsodetermineCSRinemergingmarkets?Inordertoanswerthosequestions,ourstudyfocusesonexamininghowafirm’sownershipstructureandpoliticalinterferenceaffectCSRinthelargestemergingmarket,namely,China.UsingShanghaiNationalAccountingInstitute’s(SNAI)Chinesefirms’socialresponsibilityranking,weshowthatfornon-state-ownedfirms,corporateownershipdispersionispositivelyassociatedtoCSR.However,forstate-ownedfirms,thisrelationisreversed.Wea