社会责任信息披露质量对财务绩效的影响——基于生命周期视角

发布时间：2018-04-20 14:49

本文选题：社会责任信息披露质量 + 财务绩效　；参考：《财会月刊》2017年30期

【摘要】：从生命周期视角出发,探讨企业社会责任信息披露质量对财务绩效的影响及其作用机制。运用因子分析法和回归分析法分析我国公布独立社会责任报告的沪深市A股上市公司2011~2015年的样本数据,研究结果表明:在成长期与成熟期,社会责任信息披露质量对财务绩效水平有显著的积极影响;在衰退期,两变量之间存在负相关关系。进一步研究发现:国企两变量的关系符合以上动态规律,但在非国企中生命周期因素对两变量关系的影响减弱;与重污染行业相比,生命周期因素对非重污染行业中的两变量关系的作用程度更大。
[Abstract]:From the perspective of life cycle, the impact of the quality of corporate social responsibility information disclosure on financial performance and its mechanism are discussed. By using factor analysis and regression analysis, the sample data of A shares listed in Shanghai and Shenzhen stock markets in Shanghai and Shenzhen are analyzed for 2011~2015. The results show that in the growth period and the maturity period, the research results show that The quality of the disclosure of responsibility information has a significant positive impact on the level of financial performance; in the recession, there is a negative correlation between the two variables. Further research has found that the relationship between the two variables of state-owned enterprises is consistent with the above dynamic law, but the impact of the life cycle factors on the two variables in the non-state-owned enterprises is weakened; compared with the heavy pollution industry, the life week is compared. The period factor has greater effect on the two variable relationship in non heavy polluting industries.

【作者单位】：西北农林科技大学经济管理学院;
【分类号】：F270;F275

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