Effects of Corporate Governance Structure and Company Characteristics on Social Responsibility Information Disclosure

摘要：

Disclosure of corporate social responsibility information will produce impact on performance and value of the disclosing enterprise. Using the real estate industry and petrochemical and plastic industry traded on Shanghai and Shenzhen Stock Exchange between 2006 and 2008, through multivariate regression analysis, this paper reaches a conclusion that a limited number of Chinese listed companies disclose their corporate social responsibility performance, although great improvements have been made and large-sized and profitable listed companies tend to disclose more information and that stateowned enterprises are doing a much better job than their private-sector counterparts.

关键词： Social responsibility information disclosure corporate governance company characteristics

作者: XIAO Xiang

作者单位: School of Economic and Management,Beijing Jiaotong University,100044

会议类型: 国际会议

会议名称: 2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)

会议地点: 北京

会议语种:英文

页码: 224-227

在线出版日期: 2009-11-01（万方平台首次上网日期，不代表论文的发表时间）