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企业员工责任信息披露研究 被引量:2

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摘要 随着我国建设和谐社会的深入,社会各界和企业内部对企业员工责任信息的需求也与日俱增。企业披露员工责任信息的质量问题渐渐引起会计学界的关注,这也是会计研究的一个新领域。本文采用内容分析和四值打分的方法对深市上市公司年报中披露的企业员工责任信息的质量进行整体评价,找出导致员工责任信息质量低下的原因,尝试给出一个建立企业员工责任信息披露体系的建议,以提高相关信息的质量。
作者 郭旻晓
出处 《新会计》 2009年第11期18-20,共3页 Modern Accounting
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  • 1葛伟琪.我国上市公司中英文年报可读性对比研究[J].宁波大学学报(人文科学版),2007,20(1):108-113. 被引量:7
  • 2宋献中,龚明晓.社会责任信息的质量与决策价值评价——上市公司会计年报的内容分析[J].会计研究,2007(2):37-43. 被引量:129
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