テクニカルレポート Effects of Top Management Team Characteristics on Corporate Charitable Activities : Evidence from the Board for Small and Medium-sized Enterprises in China

Li, Jie  ,  Huang, Xin  ,  Nakagawa, Koichi

17-30pp.1 - 18 , 2017-10 , Graduate School of Economics and Osaka School of International Public Policy (OSIPP) Osaka University
内容記述
Employing data from Chinese companies listed on the board for small and medium-sized enterprises (SMEs), the research examines the relationship between top management team (TMT) characteristics and corporate charitable activities in China. My findings confirm: 1) Firms less engaged in charitable activities are likely to have TMTs characterized by more educational specialty in science and engineering, and more functional background in output functions; 2) TMT age heterogeneity has a significant and positive effect on corporate charitable activities, while TMT educational specialty heterogeneity has a negative influence on corporate charitable activities; 3) TMT age, tenure, educational level and these heterogeneities of tenure, educational level and functional background have little or no influence on corporate charitable activities. Based on the upper echelons theory, the study can provide evidence for further research on top management teams and corporate social responsibility in an emerging economy.

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