企业社会责任报告与会计信息质量——基于深市上市公司的实证研究被引量：10

Corporate Social Responsibility Reporting and Accounting Information Quality——An Empirical Study on Listed Companies in Shenzhen

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摘要本文以2007-2009年深市A股上市公司为样本,以发布独立社会责任报告表明企业具有相对较强的社会责任感为内在假设,检验其社会责任报告的发布是否与会计准则的遵循即高质量的会计信息相关联。结果发现独立社会责任报告的发布与信息的透明度正相关,但与信息的价值相关性和可靠性没有显著联系。可见企业应切实履行基本的社会责任,提供高质量的会计信息满足利益相关者的需要,监管机构也应尽快通过立法来规范对社会责任报告的审计。 Based on the sample of A-share listed companies in Shenzhen during the period of 2007-2009,and with the inherent assumption that companies publish separate social responsibility reports being more responsible for the society,the paper tests whether the publication of social responsibility reports is related to the compliance with accounting standards,that is accounting information of high quality.The finding is that the publication of social responsibility reports is positively correlated with the information transparency,while it doesn＇t have significant relationship with the information value relevance and credibility.So companies should perform essential social responsibilities indeed and provide information of high quality to meet stakeholders＇ needs,and regulators ought to require auditing social responsibility reports by legislation immediately.

作者高利芳曲晓辉张多蕾

机构地区安徽财经大学会计学院厦门大学会计发展研究中心

出处《财经论丛》 CSSCI 北大核心 2011年第3期99-105,共7页 Collected Essays on Finance and Economics

基金国家自然科学基金资助项目(70972113) 安徽省教育厅人文社会科学研究项目(2010sk229) 安徽财经大学重点科研项目(ACKYQ1004ZD)

关键词企业社会责任报告会计信息质量 corporate social responsibility reporting accounting information quality

分类号 F270 [经济管理—企业管理]

作者简介高利芳（1980-），女，内蒙古丰镇人，安徽财经大学会计学院讲师，博士；曲晓辉（1954-），女，吉林伊通人，厦门大学会计发展研究中心教授，博士生导师；张多蕾（1982-），男，安徽寿县人，安徽财经大学会计学院讲师。

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