慈善捐款如何影响诉讼的持续时间? 来自中国的经验证据
1School of Law, Southwestern University of Finance and Economics, Chengdu, China.
PloS one
|January 8, 2025
概括
企业的慈善捐款显著减少了上市公司的诉讼时间,特别是当它们是原告时. 这种效应通过提高企业声誉来发挥作用,既可以作为补偿,也可以作为保险.
科学领域:
- 企业社会责任 企业社会责任
- 组织声誉理论组织声誉理论
- 法律研究 法律研究
背景情况:
- 企业社会责任 (CSR) 经常通过慈善捐款表现出来.
- 现有的研究主要研究企业捐款的经济影响,忽视其法律影响.
- 企业慈善捐赠对诉讼结果的影响仍未得到充分探索.
研究的目的:
- 调查企业慈善捐款对上市公司诉讼持续时间的影响.
- 确定慈善捐款影响诉讼的潜在机制.
- 探索区域和市场化对这种关系的具体影响.
主要方法:
- 分析上海和深A股上市公司的诉讼和仲裁数据 (2008-2021年).
- 利用面板数据来构建企业捐款,诉讼状况和持续时间之间的关系.
- 使用稳定性测试和内源性问题解决方案来验证发现.
主要成果:
- 慈善捐赠行为显著缩短了企业诉讼的持续时间.
- 当上市公司作为原告而不是被告时,这种效应更为明显.
- 声誉机制调解了捐款和诉讼持续时间之间的负面关系.
- 这种影响在中国东北部和民事和仲裁案件市场化程度较低的地区更为强烈.
- 企业捐款既可以作为声誉赔偿,也可以作为保险.
结论:
- 企业的慈善捐款通过减少诉讼的持续时间,主要是通过提升声誉来积极影响诉讼结果.
- 这些发现澄清了公司和司法部门之间的相互作用,丰富了组织声誉理论.
- 了解企业慈善捐款背后的动机,通过这种法律视角来加深.
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