CAJ | 학술논문

以208家沪深制造业上市公司为对象，对高管团队特征、冗余资源与企业慈善捐赠三者关系建立的调节效应模型进行了实证检验。结果表明：冗余资源对高管团队平均年龄、团队中具有产量导向职能经验高管的比例与企业慈善捐赠水平的关系分别发挥正向调节作用，而对团队平均薪酬与企业慈善捐赠水平的关系则发挥了负向调节作用。这证实了冗余资源在高层管理者进行慈善捐赠决策时调节作用的存在，弥补了已有研究由于忽略资源角色而不能有效预测高管团队特征与企业决策行为关系的缺陷。
이208가호심제조업상시공사위대상，대고관단대특정、용여자원여기업자선연증삼자관계건립적조절효응모형진행료실증검험。결과표명：용여자원대고관단대평균년령、단대중구유산량도향직능경험고관적비례여기업자선연증수평적관계분별발휘정향조절작용，이대단대평균신수여기업자선연증수평적관계칙발휘료부향조절작용。저증실료용여자원재고층관리자진행자선연증결책시조절작용적존재，미보료이유연구유우홀략자원각색이불능유효예측고관단대특정여기업결책행위관계적결함。
This study analyzes the moderating effect of slack resources on the relationship between top management team characteristic and corporate philanthropy through secondhand data of 208 listed manufacturing firms.The results indicate that slack resources positively moderate the relationship between the average age of top management team and corporate philanthropy, the relationship between the proportion of top management team members with throughput functions, and negatively moderate the relationship between the average salary of top management team and amount of charitable donation.And it confirms the important role of the slack resources in corporate philanthropy decision-making.