上市公司社会责任信息披露影响因素研究——基于上交所经验数据

Research on Accounting Information Disclosure of Social Responsibility of Listed Companies:A Study Based on Empirical Data of Shanghai Stock Exchange

文章以在上交所上市的化工等行业101家上市公司为样本,通过构建多元回归模型,从公司规模、盈利能力、负债水平、股权性质、董事会中独立董事比例等视角对社会责任信息的披露及其影响因素进行实证检验,结果发现:公司规模、盈利能力、股权性质对上市企业信息披露有显著影响,而负债水平、独立董事的比例对其影响不大。

By selecting 101 companies of chemical and other industries listed on the Shanghai Stock Ex‐change as study samples and constructing a multiple regression model ,this paper conducts an empiri‐cal research on the social responsibility accounting information disclosure and its influencing factors from the perspectives of the company size ,profitability ,debt level ,nature of equity and proportion of independent directors of the board .T he results show that the company size ,profitability and nature of equity have significant impact on the information disclosure of listed companies ,but the level of debt and the proportion of independent directors have little effect on it .