期刊文献+

我国上市公司社会责任报告鉴证的现状及发展 被引量:2

下载PDF
导出
摘要 上市公司社会责任报告通过外部鉴证或认证,可以增加报告使用者和内部管理者对社会责任报告数据质量的信心,使其更值得信赖和便于决策,并给企业的未来前景提供了强有力的参考。本文以上市公司发布的社会责任报告为研究样本,系统分析了社会责任报告独立鉴证的现状,探究其鉴证的规律,最后得出结论并提出相关建议。
作者 刘萍 阳秋林
出处 《商业会计》 2015年第2期60-62,共3页 Commercial Accounting
  • 相关文献

参考文献5

二级参考文献19

  • 1陈玉清,马丽丽.我国上市公司社会责任会计信息市场反应实证分析[J].会计研究,2005(11):76-81. 被引量:405
  • 2O'Dwyer, B. and D. Owen. Assurance Statement Practice in Environmental, Social and Sustainability reporting: a Critical Evaluation. The British Accounting Review.2005.37(2): 205-229.
  • 3O'Dwyer B. and D. Owen Seeking Stakeholder-Centric Sustainability Assurance: An Examination of Recent Sustainability Assurance Practice. Journal of Corporate Citizenship.2007.25:77-93.
  • 4Park, J. and T. Brorson. Experiences of and Views on Third-party Assurance of Corporate Environmental and Sustainability Reports. Journal of Cleaner Production.2005. 13(10-11): 1095-1106.
  • 5Simnett, R., A. Vanstraelen, and W. F. Chua. Assurance on Sustainability Reports: An International Comparison. Accounting Review. 2009.84(3): 937-967.
  • 6Banker, R.D., and R. Mashruwala. 2007. The Moderating Role of Competition in the Relationship Between Nonfinancial Measures andFumreFinancialPerformance[J]. Contemporary Accounting Research, 24(3): 763-93.
  • 7Brown, W., E. Helland, and J. Smith. 2006. Corporate Philanthropic Practices[J]. Journal of Corporate Finance, 12(5): 855-877.
  • 8Cesario, J., and E. T. Higgins. 2008. Making Message Recipients "Feel Right": How Nonverbal Cues Can Increase Persuasion[J]. Psychological Science, 19(5): 415-20.
  • 9Dhaliwal, D.S., O.Z. Li, A.H. Tsang and Y.C~ Yang'. 2011". Voluntary Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility[J]. The Accounting Review, 86: 59-100.
  • 10Edmans, A.. 201 I. Does the Stock Market Fully Value Intangibles? Employee Satisfaction and Equity Prices[J]. Journal of Financial Economics, 101(3): 621-640.

共引文献58

同被引文献13

引证文献2

二级引证文献1

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