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认真编报年报是社会责任 被引量:1

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摘要 财务报告是全面反映企业财务状况、经营成果和现金流量的综合性文件,既是企业执行会计准则情况的总结,也是投资者、债权人、政府及其有关部门和社会公众等有关各方关注的焦点,同时构成各级财政、其他有关监管部门实施会计监管的重要组成部分。
作者 刘玉廷
出处 《财会学习》 2010年第2期10-15,共6页 Accounting Learning
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  • 1王霞,徐怡,陈露.企业社会责任信息披露有助于甄别财务报告质量吗?[J].财经研究,2014,40(5):133-144. 被引量:38
  • 2Branco M C, Rodrigues L L. Corporate social responsi- bility and resource-based perspectives [J]. Journal of Business Ethics, 2006, 69(02): 111-132.
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  • 6Atkins, B. Is corporate social responsibility responsible [EB/OL]. [2006 - 11 -28]. http://www.forbes.com/2006/11/16/ leadership -philanthropy -charity -lead -citizen -cx_ba 1128di- rectorship.html.
  • 7Jensen M C, Meckling W H. Theory of the firm: Man- agerial behavior, agency costs, and ownership structure [M]. Springer Netherlands, 1979.
  • 8Hemingway C A, Maclagan P W. Managers" personal values as drivers of corporate social responsibility [J]. Journal of Business Ethics, 2004, 50(01 ): 33-44.
  • 9Kim Y, Park M S, Wier B. Is earnings quality associ- ated with corporate social responsibility [J]. The Accounting Review, 2012, 87(03): 761-796.
  • 10Prior D, Surroca J, Trib6 J A. Are socially responsiblemanagers really ethical? Exploring the relationship between earnings management and corporate social responsibility[J]. Corporate Governance: An International Review, 2008, 16 (03): 160-177.

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