The Role of Social Reporting in CSP-Reputation Relationship

摘要：

　　This article examines the role of social reporting in the relationship between corporate social performance (CSP) and corporate reputation, as well as the differences in the roles between mandatory and voluntary social reporting.An analysis of Chinese listed firms” separate social reports during 2006-2009 reveals a positive impact of social reporting on CSP-reputation relationship.More importantly, our findings further indicate that the positive relationship between CSP and corporate reputation appears stronger in firms voluntarily disclosing their social reports than those with mandatory social disclosure.This study also extends the CSP-reputation literature by providing an information asymmetry perspective with empirical evidence, rather than a traditional stakeholder or legitimacy perspective on social reporting.

关键词： social disclosure corporate social performance reputation information asymmetry

作者: Liyan Wang Hongtao Shen Yibin Wu

作者单位: Peking University, China Jinan University, China

会议类型: 国内会议

会议名称: 中国会计学会高等工科院校分会第18届学术年会

会议地点: 南京

会议语种:英文

页码: 378-389

在线出版日期: 2011-10-01（万方平台首次上网日期，不代表论文的发表时间）