Study on the Factors Affecting the Quality of Information Disclosure of Corporate Social Responsibility —Empirical Evidence from Chinese Listed Companies

摘要：

This article chooses the 279 listed companies in the main board of the Shanghai and Shenzhen as the sample in order to do the empirical research on the factors influencing the quality of information disclosure of corporate social responsibility. First, the research finds that CEO’s personal characteristics of enterprise affect the quality of information disclosure of corporate social responsibility. That is, CEO reputation has a positive impact on it. Second, basic characteristics of enterprise affect it which is related to size, performance, debt solvency and other aspects of the company significantly.

关键词： corporate social responsibility information disclosure quality CEO reputation

作者: SUN Haiyang JI Shaobo

作者单位: Shenyang YuHong government,Shenyang,China,11000 School of Management ,Dalian University of Technology,Dalian,China,116024

会议类型: 国际会议

会议名称: The 4th (2012) International Conference on Financial Risk and Corporate Finance Management(第四届(2012)金融风险与公司金融国际研讨会 FRCFM)

会议地点: 大连

会议语种:英文

页码: 528-534

在线出版日期: 2012-07-07（万方平台首次上网日期，不代表论文的发表时间）