企业社会责任信息披露、媒体关注度与企业财务绩效关系研究被引量：129

The Relationship among Corporate Social Responsibility Disclosure, Media Exposure and Corporate Financial Performance

下载PDF

导出

摘要基于我国A股上市公司发布的企业社会责任报告,在探究中国情境下企业社会责任信息披露、媒体关注度与企业财务绩效的相互关系后,发现企业社会责任信息披露与企业财务绩效之间存在相互制约和相互促进的关系。此外,验证了媒体关注度在社会责任信息披露和企业财务绩效的交互关系中存在中介效应。 Based on the corporate social responsibility （CSR） report published by Chinese listed firms, this paper explores the relationship among CSR disclosure （CSRD）, median exposure and CFP, and finds that CSRD and CFP can constrain and promote each other. In addition, this paper firstly verifies that media exposure plays a mediator role in the relationship between CSRD and CFP.

作者陶文杰金占明

机构地区清华大学经济管理学院

出处《管理学报》 CSSCI 北大核心 2012年第8期1225-1232,共8页 Chinese Journal of Management

关键词企业社会责任企业财务绩效企业社会责任信息披露媒体关注度 corporate social responsibility corporate financial performance corporate social re-sponsibility disclosure media exposure

分类号 C93 [经济管理—管理学] F272.3 [经济管理—企业管理]

引文网络
相关文献

参考文献29

1SCHULER D A, CORDING M. A Corporate Social Performance-corporate Financial Performance Behav- ioral Model for Consumers~J~. Academy of Manage- ment Review,2006,31(3) : 540~558.
2MOHR L A, WEBB D J. The Effects of Corporate Social Responsibility and Price on Consumer Respon- ses[J].The Journal of Consumer Affairs, 2005, 39 (1) :121~147.
3LIU G, LISTON-HEYES C, KO W W. Employee Participation in Cause-related Marketing Strategies: A Study of Management Perceptions from British Consumer Service Industries[J]. Journal of Business Ethics, 2010,92(2): 195-210.
4GRAY R H,OWEN D, ADAMS C A. Change and Challenges in Corporate Social and Environmental Reporting [M]. Hemel Hempstead: Prentice Hall, 1996.
5BANSAL P. Evolving Sustainability: A Longitudinal Study of Corporate Sustainable Development [J ]. Strategic Management Journal, 2005, 26 (3) : 197- 218.
6BELKAOUI A, KARP1K P G. Determinants of the Corporate Decision to Disclose Social Information[J].Accounting, Auditing & Accountability Journal, 1989, 2(1) :36~51.
7ROBERTS R W. Determi:aants of Corporate Social Responsibility Disclosure: An Application of Stake- holder Theory[J]. Accounting, Organizations and Society, 1992,17 (6) : 595~ 612.
8NG E J,KOH H C. An Agency Theory and Profit Analytic Approach to Corporate Non-mandatory Dis- closure Compliance[J].. Asia-Pacific Journal of Ac- counting, 1994,1(1) : 29~ 44.
9BRANCO M, RODRIGUES L. Factors Influencing Social Responsibility Disclosure by Portuguese Com- panies[J]. Journal of Business Ethics, 2008,83 (4) 685~701.
10DEEGNN C, RANKIN M, VOGHT P. Firms' Disclosure Reactions to Major Social Incidents~ Aus- tralian Evidence[J]. Accounting Forum, 2000,24 (1) : 101~130.

二级参考文献8

1乔治斯蒂纳约翰斯蒂纳.企业、政府与社会[M].北京：华夏出版社,2002..
2Mark S. Schwartz and Archie B. Carroll. Corporate Social Responsibility: A Three Domain Approach[J]. Business Ethics Quarterly, 2003, ( 13 ).
3Lois A. Mohr and Deborah J. Webb. The Effect of Corporate Social Responsibility and Price on Consumer Responses[J]. The Journal of Consumer Affairs,2005, (39).
4Ella Joseph. Promoting Corporate Social Responsibility: Is Market-based Regulation Sufficient [J]. New Economy,2003.
5Tim Kitchin. Corporate Social Responsibility: A Brand Explanation [J]. Brand Management,2003, (10).
6Chialin Chen. Design for the Environment: A Quality-based Model for Green Product Development [J].Management Science, 2001, (2).
7王建明.环境信息披露、行业差异和外部制度压力相关性研究——来自我国沪市上市公司环境信息披露的经验证据[J].会计研究,2008(6):54-62. 被引量：313
8陈宏辉,贾生华.企业社会责任观的演进与发展:基于综合性社会契约的理解[J].中国工业经济,2003(12):85-92. 被引量：247