Operating Performance,Ultimate Controller and Degree of Social Responsibility Fulfillment
GAO Jing-zhong,ZHOU Xiao-su(Business School,Nankai University,Tianjin 300071,China)
The paper study the influence of operating performance and characteristics of ultimate controllers to the degree of social responsibility fulfillment by the data of listed companies during 1999-2006 in China.We find that listed companies with better earning performance haven't taken more social responsibility as expected;degree of social responsibility fulfillment increases with the increase of total asset scale,but decreases with the increase of prime operating scale.Taking interaction factors into account,the characteristics of ultimate controller affect the influence of operation performance on degree of social responsibility fulfillment significantly.
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