论企业社会责任信息披露影响因素被引量：40

Research on the Factors Influencing Corporate Social Disclosure

在线阅读下载PDF

导出

摘要在建设和谐社会的宏观环境下,企业作为社会经济发展的主体,社会责任的履行情况受到越来越多的关注,企业社会责任信息披露也成为迫切需要研究的课题。本文以电煤水、食品饮料和石化塑行业的企业年报为对象搜集数据,构建企业社会责任信息披露指数以衡量企业社会责任信息披露水平,利用多元分析探寻我国企业社会责任信息披露的影响因素。 In the macro-context of harmonious society building,enterprise,as the key player of socioeconomic development,its implementation of social responsibility is drawing increasing attention.Hence,the study of corporate social disclosure is urgent.The paper,based on the annual reports of electricity,coal and water industry,food and beverage industry together with petrochemical and plastic industry,designs corporate social disclosure index to measure the level of reported social information and explores the influence factors of Chinese corporate social disclosure through multivariate analysis.

作者陈文婕

机构地区湖南大学工商管理学院

出处《财经理论与实践》 CSSCI 北大核心 2010年第4期96-100,共5页 The Theory and Practice of Finance and Economics

基金国家自然科学基金青年项目(70902075)

关键词企业社会责任信息披露治理环境企业特征董事会独立性股权结构 Corporate Social Disclosure External Governance Firm Characteristics Board of Directors Independence Ownership Structure

分类号 F270 [经济管理—企业管理]

作者简介陈文婕（1985-），女，湖南长沙人，湖南大学工商管理学院博士研究生，研究方向：社会责任、创新管理．

引文网络
相关文献

参考文献23

1Deegan C.The legitimizing effect of social and environmental disclosures-a theoretical foundation[J].Accounting,Auditing,and Accountability Journal,2002,15(3):282-311.
2Gray R H,Kouhy R,Lavers S.Corporate social and environmental reporting:A review of the literature and a longitudinal study of UK disclosure[J].Accounting,Auditing and Accountability Journal,1995,(8):47-77.
3Orlitzky M,Schmidt F,Rynes S.Corporate social and financial performance:A meta analysis[J].Organization Studies,2003,24 (3):403-441.
4Patten D M.Exposure,legitimacy,and social disclosure[J].Journal of Accounting and Public Policy,1991,(10):297-308.
5Jenkins H M,Yakovleva N.Corporate social responsibility in the mining industry:exploring trends in social and environmental disclosure[J].Journal of Cleaner Production,14(4):271-284.
6Ullmann A.Data in search of a theory:A critical examination of the relationships among social performance,social disclosure,and economic performance of U.S.Firms[J].Academy of Management Review,1985,(10):540-577.
7Gildea R L.Consumer survey confirms corporate action affects buying decisions[J].Public Relations Quarterly,1994,39(4):20-22.
8陈玉清,马丽丽.我国上市公司社会责任会计信息市场反应实证分析[J].会计研究,2005(11):76-81. 被引量：405
9沈洪涛,金婷婷.我国上市公司社会责任信息披露的现状分析[J].审计与经济研究,2006,21(3):84-87. 被引量：147
10沈洪涛.公司特征与公司社会责任信息披露——来自我国上市公司的经验证据[J].会计研究,2007(3):9-16. 被引量：486