高管的政治身份与公司对自然灾害的反应：灾难特征的影响——来自民营上市公司的证据

摘要

就汶川和玉树地震后民营上市公司参与慈善赈灾的情况来看，高管的政治身份影响公司对自然灾害的反应．并且灾害严重性和公司的地理位置显著影响高管政治身份对公司赈灾捐款的作用水平。本文认为具有政治身份的高管受遵循其所在社会群体共有的强调牺牲和奉献精神的价值标准驱动以推动公司对自然灾害做出积极反应，从而获得个人和社会的认同；并且灾害特征又影响到个人认同和社会认同的水平，进而调整高管推动公司对自然灾害做出的反应程度。%Listed private Chinese firms' donation for Wenchuan and Yushu earthquakes show that the managerial political status significantly influences the corporate response to disasters, and the severity of disasters and corporate geographic distance from disaster area moderate this positive relationship. We propose that managers with political status are motivated by the spirits of self-sacrifice and dedication to promote corporate response to disasters in order to acquire personal as well as social recognition, and under different disaster situation the acquirable levels of personal and social recognition are changed that in turn alter the managerial incentive to promote actively corporate response to natural disasters.