Supplimentary Table.pdf

Despite plentiful research on the link between corporate governance (CG) and dividend policy, the mediating impact of corporate social responsibility (CSR) on the CG –dividend policy link remains unexplored. This study investigates the mediating impact of CSR on the CG –dividend policy link, and explores the mechanism through which CSR mediates this relationship.

尽管学界已对公司治理（CG）与股利政策之间的关联开展了大量研究，但企业社会责任（CSR）在公司治理与股利政策关联中所发挥的中介效应仍未得到充分探索。本研究旨在探究企业社会责任（CSR）在公司治理与股利政策关联中的中介效应，并揭示该中介关系的作用机制。