¿Cómo afecta la disminución de la participación estatal a los resultados sociales de las empresas?

How government withdrawal affects corporate social performance?


DOI: https://doi.org/10.6018/rcsar.399841
Palabras clave: Desempeño de la responsabilidad social corporativa de las empresas (RSC), retirada del gobierno, privatización secundaria, conexión política

Agencias de apoyo

  • Natural Science Foundation of China (Grant No. 71472148).


Este estudio tiene como objetivo investigar si la retirada del gobierno afecta al rendimiento de la responsabilidad social corporativa (RSC), y cómo la conexión política del CEO modera su relación. Utilizamos los datos de una muestra de empresas chinas que cotizan en bolsa durante el período 2010-2015 para comprobar nuestras hipótesis. Encontramos que la disminución de la propiedad estatal a través de la retirada del gobierno tiende a afectar negativamente a los resultados de RSC de las empresas, pero la conexión política del CEO debilita su relación negativa y aumenta la probabilidad de la empresa hacia las actividades de RSC. Nuestras conclusiones implican que el compromiso social de las empresas se debe principalmente a la alta participación gubernamental, y normalmente a las conexiones políticas, porque estas empresas están sometidas a un estrecho escrutinio por parte de las partes interesadas y, por lo tanto, es más probable que mejoren sus resultados sociales. Además, esta investigación ofrece importantes implicaciones para los responsables políticos en relación con los resultados sociales de la retirada del gobierno y la utilidad de la conexión política de las empresas en economías en desarrollo como China.


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Cómo citar
Khan, F. U. ., Zhang, J., Ullah, S., Usman, M. ., & Ali, S. (2022). ¿Cómo afecta la disminución de la participación estatal a los resultados sociales de las empresas? How government withdrawal affects corporate social performance?. Revista de Contabilidad - Spanish Accounting Review, 25(1), 136–146. https://doi.org/10.6018/rcsar.399841