期刊文献+

企业社会责任报告与企业价值——基于678家上市公司的实证分析 被引量:23

下载PDF
导出
摘要 企业积极履行社会责任对经济社会的可持续发展具有重要意义。基于沪深两市678家上市公司2008~2009年发布的企业社会责任报告的实证研究结果显示:企业社会责任报告的发布与企业超额累计收益率之间存在显著的因果关系,企业社会责任报告的发布有利于企业市场价值的提升。因此,应通过多种渠道提升企业发布社会责任报告的数量和质量。
作者 施平
出处 《江海学刊》 CSSCI 北大核心 2010年第6期99-103,共5页 Jianghai Academic Journal
  • 相关文献

参考文献19

  • 1Chapple Wendy, Moon Jeremy, "Corporate Social Responsibility in Asia: A Seven - Country Study of CSR Web Site Reporting", Business & Society, 2005, 44(4), pp. 415 -441.
  • 2Morskowitz, M. and Milton R. , "Choosing Socially Responsible Stocks", Busirvess and Society Review, 1972,1, pp. 71 -75.
  • 3Vance, S. C. , "Are Socially Responsible Corporations Good Investment Risks?" Management Review, 1975,64 ( 8 ), pp. 18 - 24.
  • 4Anderson, J. and Frankle, A. , "Voluntary Social Reporting : An Iso -Beta Portfolio Analysis", The Accounting Review, 1980,3, pp. 467 - 479.
  • 5Patten, D. M. , "Media Exposure, Public Policy Pressure, and Environmental Disclosure: An Examination of the Impact of Tri Data Availability", Accounting Forum, 2002,26(2), pp. 152 - 171.
  • 6Konar, S. and Cohen, M. A. , "Does the Market Value Environmental Performance", The Review of Economics and Statistics, 2001,83(2) ,pp. 281 -289.
  • 7Deegan, C. and Rankin M. , "The Materiality of Environmental Information to Users of Annual Reports", Accounting, Auditing and Accountability Journal, 1997,10 (4) , pp. 562 - 583.
  • 8Walley, N. and Whitehead, B. , "It's not Easy Being Green", Harvard Business Review, 1994, 72 ( 3 ), pp. 46 - 52.
  • 9Milne, M. J. and Chan, C. C. C., "Narrative Corporate Social Disclosures : How Much of a Difference do They Make to Investment Decision - Making", The British Accounting Review, 1999, 31(4) ,pp.439 -457.
  • 10Ruf, B. M. , Muralidhar, K. R. , Brown, M. , Janney, J. J. and Paul, K. , " An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performanee : A Stakeholder Theory Perspective", Journal of Business Ethics, 2001,32(2), pp. 143 - 156.

二级参考文献108

共引文献1752

同被引文献236

引证文献23

二级引证文献66

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部