湖北省企业社会责任信息披露影响因素分析被引量：1

Analysis of the Factors Influencing on Corporate Social Responsibility Information Disclosure in Hubei Province

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摘要以2010年湖北省上市公司为样本,对企业社会责任信息披露状况以及影响因素进行了实证研究,试图挖掘和分析影响企业社会责任信息披露的主要影响因素,从而为社会、政府进一步监管企业和促进企业更自觉、更详尽披露社会责任履行情况提供一些帮助。通过多元回归的实证研究表明,企业规模与资产负债水平对企业社会责任信息披露具有重要影响,而企业是否属于污染行业和企业经营业绩对企业社会责任信息披露未表现出显著影响。 Using the data of listed companies of Hubei province in 2010 as samples.to do empirical research on the factors influencing on corporate social responsibility information disclosure in Hubei province,and try to mine and analyze the main factors.The main purpose of this paper is to provide some help for the community,government to further promotion and regulation of companies.Empirical studies using multiple regression have shown that the firm size and the level of assets and liabilities have an important influence on corporate social responsibility information disclosure.Besides,no matter whether the company belongs to a polluting industry or what the business performance is,has no significant effect on corporate social responsibility.

作者李佳慧

机构地区中南财经政法大学会计学院

出处《中南财经政法大学研究生学报》 2011年第5期84-89,共6页 Journal of the Postgraduate of Zhongnan University of Economics and Law

关键词社会责任信息披露影响因素 Corporate Social Responsibility Information Disclosure Factors

分类号 F270 [经济管理—企业管理] F276.6 [经济管理—企业管理] F224 [经济管理—国民经济]

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1马连福,赵颖.上市公司社会责任信息披露影响因素研究[J].证券市场导报,2007(3):4-9. 被引量：141

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