Study on the Influences of Corporate Governance Characteristics on the Corporate Social Responsibility Information Revelation

摘要：

This paper studies the relationship between corporate governance characteristics and corporate social responsibility information revelation (abbreviated as CSRIR) by using index analysis. The results show :1) there are significant negative relationships between board size, board independence and CEO duality and CSRIR; 2) there are significant positive relationships between management salary, the proportion of outstanding shares, the proportion of state shares and CSRIR under the level of 5%; 3) there is no significant relationship between ownership concentration and CSRIR.

作者: Cao JianXin Huang ErNi

作者单位: School of Business and Administration South China University of Technology Guangzhou China

会议类型: 国际会议

会议名称: International Conference on Management and Service Science(2011年第五届管理与服务科学国际会议 MASS 2011)

会议地点: 武汉

会议语种:英文

页码: 1-4

在线出版日期: 2011-08-12（万方平台首次上网日期，不代表论文的发表时间）