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企业社会责任与财务绩效相关性研究综述 被引量:6

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摘要 近年来,企业承担社会责任已成为学者、立法者、企业经营者、股东和社会各界关注的焦点,也是企业自身反复思考和论证的问题。其论证的核心之一就是企业社会责任与财务绩效的关系问题,迄今国内外已有数十篇文章对此进行了相关的研究。文章对其进行了总结并对国内研究的进一步发展提出了建议。
机构地区 中国矿业大学
出处 《会计之友》 北大核心 2011年第29期23-25,共3页 Friends of Accounting
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  • 1Cochran, PhilipL, Robert. A. Wood: Corporate Social Responsibility and Financial Performance [J ].Academy of Management Journal, 1984( 27 ) : 42 - 56.
  • 2Simpson W.C,, Kohers T.: The Link between Social and Financial Performance Evidence from the Banking Industry,Journal of Business Ethics[J]. 2002(35):97- 10.
  • 3Wang Man, You Jianxin: Study on Establishment of Corporate Social Responsibility System [J ],Wireless Communications, Networking and Mobile Computing, 2008.
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  • 8吴彬,宋宝莉.正相关:社会责任与企业收益[J].中国社会科学院研究生院学报,2005(4):24-28. 被引量:22
  • 9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
  • 10李心合.嵌入社会责任与扩展公司财务理论[J].会计研究,2009(1):66-73. 被引量:73

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