The Financial Effect and Disclosure Management of SR under Economic Security: From Listed Electricity Companies

摘要：

Based on the equity of a broad sense, this article analysed the social responsibility(SR) of the listed electricity companies and its corresponding contents, selected the corresponding indicators, to measure its long-term value in relevance through cointegration causality test. Followed by a fixed effect model with variable coefficients of the classic data model assumptions and an empirical test. The results showed that different contents of social responsibility had different aspects of enterprise value. This paper also discussed the disclosure management and of the social responsibility information under the national economic security frame.

关键词： the social responsibility of the listed electricity companies the panel data model disclosure management

作者: WU Zhanxia WANG Zhouwei ZHENG Jie

作者单位: Accounting School, Shanghai Institute of Foreign Trade, P.R.China, 201620 Finance College, Shanghai Normal University, P.R.China, 200234 Postgraduate School, Shanghai Institute of Foreign Trade, P.R.China, 201620

会议类型: 国际会议

会议名称: The 3rd International Institute of Statistics & Management Engineering Symposium(2010 国际统计与管理工程研讨会 IISMES)

会议地点: 威海

会议语种:英文

页码: 1200-1206

在线出版日期: 2010-07-24（万方平台首次上网日期，不代表论文的发表时间）