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The Corporate Citizenship Behaviors Impact On Profitability Based On Partial Least Squares Method

Posted on:2015-11-18Degree:MasterType:Thesis
Country:ChinaCandidate:L ShenFull Text:PDF
GTID:2309330422980877Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the increasing trend of economic globalization and the rapid economic development atthe same time, social problems such as the imbalance of regional development, the widening gapbetween the rich and the poor, environmental deterioration, serious damage to resources a alsooccur with high frequency,so today’s society proposes to enterprises a higher request in additionto create economic value. On the other side, Enterprises in the social practice also foundsimply pursuing profit is not beneficial to their long-term development. Therefore, the conceptof "corporate citizenship" emerges as the times require. Nowadays corporate citizenship behavior hasfurther extension based on corporate social responsibility, which is a sort of behavior combined withenterprise daily business activities, the company operation, policy formulation and social basic value.On the basic theory this paper studies and analyses of the impact of corporate citizenshipbehavior on profitability from self-interest, his interest and public interest,which are three aspects ofcorporate citizenship building. And this paper selects10indicators to measure corporate citizenshipbehavior by returns on total assets and earnings per share as a measure index ofenterprise profit ability, the paper analyses161listing Corporation in Jiangsu province as empiricalresearch samples by partial least squares regression method.Research results show that corporate citizenship behavior has promoting effect on theprofitability on the whole; most of indicators of self-interest and his interest show the positive rolesexcept the explanation of individual indicator results in negative impact; Attention is required in thepublic benefit of corporate citizenship behavior reflects on the contribution to the market is still ableto promote profitability, but the contribution to society was presented "weak negative effect" onprofitability. Finally, this paper puts forward some constructive suggestions such as strengthening theconstruction of corporate citizenship behavior, promoting the profitability of the business growth anddouble growth of construction of corporate citizenship behavior.
Keywords/Search Tags:Corporate citizenship behavior, profitability, partial least squares regression
PDF Full Text Request
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