CAJ | 학술논문

利用中国15家上市银行2008-2013年的数据,从公司治理的角度检验其对上市银行社会责任的影响。研究表明,公司治理对上市银行社会责任具有显著影响。具体而言,第一大股东持股比例、董事会规模和两职兼任均与上市银行社会责任负相关;现金补偿式的管理层报酬补偿机制较股权激励式的管理层报酬补偿机制更加有利于上市银行承担社会责任;政府干预对上市银行社会责任具有负面影响;法治水平的提高将促使上市银行承担更多的社会责任;外部监事占比与上市银行社会责任正相关。
이용중국15가상시은행2008-2013년적수거,종공사치리적각도검험기대상시은행사회책임적영향。연구표명,공사치리대상시은행사회책임구유현저영향。구체이언,제일대고동지고비례、동사회규모화량직겸임균여상시은행사회책임부상관;현금보상식적관리층보수보상궤제교고권격려식적관리층보수보상궤제경가유리우상시은행승담사회책임;정부간예대상시은행사회책임구유부면영향;법치수평적제고장촉사상시은행승담경다적사회책임;외부감사점비여상시은행사회책임정상관。
Through analysing data of China＇s 15 listed banks from 2008 to 2013,the authors probe into the impact of corporate governance on listed banks＇ social responsibility.We find that corporate governance has a significant impact on listed banks＇ social responsibility.Specifically,the shareholding proportion of the biggest shareholder,the size of the board and CEO duality negatively correlate with listed banks＇ social responsibility.The cash-based top-management compensation mechanism is more beneficial for listed banks to undertake social responsibility than stock-based compensation mechanism.Government intervention has negative effects on listed banks＇ social responsibility.The increasing level of the rule of law will urge listed banks to undertake more social responsibilities.There is a positive relationship between the proportion of external supervisor and listed banks＇ social responsibility.