Corporate Welfare, Corporate Citizenship, and the Question of Accountability
研究了接受政府特殊补贴（即企业福利）的企业，检验了大型特定行业公司是否受益最多，并分析了企业福利与企业公民行为的关系。
Researchers in the business and society area have yet to address corporations that receive special government subsidies (a.k.a. corporate welfare). This article makes the argument that given their subsidized status, the citizenship of those companieswarrants scrutiny, tests the common notion that large companies in particular industries derive the greatest benefit from corporate welfare, and determines what, if any, relationship corporate welfare has with corporate citizenship. Results show that large companies in particular industries are the most likely recipients of corporate welfare. In addition, corporations that receive corporate welfare demonstrate levels of corporate citizenship, which, after controlling for size, are not significantly different from companies that receive no such subsidies.