企业社会责任信息披露是否客观——基于文本挖掘的我国上市公司实证研究
发布时间：2019-06-13 16:13
【摘要】：基于文本挖掘技术,本文提出了一种新的评价企业社会责任信息披露主客观性的方法 ;选取了2009—2015(1)年我国上市公司发布的社会责任报告全部样本,对信息披露主客观性的变化态势、特征及异常值等情况进行了整体、量化分析,并探讨了实证结果的形成原因及相关政策效力。研究表明:我国上市公司社会责任报告主观性得分总体上为正态分布,呈历年上升趋势;2011—2013年直线增长;不同行业、不同年份间差异性显著;行业异质性与政策调控是差异形成的主要原因。本文为企业社会责任理论研究提供了重要的实证依据,也为企业非财务信息披露与规范性文本的客观性评价提供了一个新的思路。
[Abstract]:Based on the text mining technology, this paper presents a new method for evaluating the objectivity of the disclosure of social responsibility information of the enterprise, and selects the whole sample of the social responsibility report issued by the listed company in China in 2009 to 2015 (1), and changes the main objectivity of the information disclosure. The whole and quantitative analysis of the characteristic and the abnormal value is carried out, and the cause of the formation of the positive result and the effect of the relevant policy are also discussed. The research shows that the subjective score of the social responsibility report of the listed companies in China is generally normal distribution, which is the rising trend of the calendar year; in 2011, the linear growth in 2013; the difference between different industries and different years is significant; and the industrial heterogeneity and policy regulation are the main reasons for the formation of the difference. This paper provides an important empirical basis for the research of corporate social responsibility, and provides a new way for the objective evaluation of the non-financial information disclosure and the normative text of the enterprise.
【作者单位】： 华中师范大学企业社会责任研究中心;华中师范大学信息管理学院;
【基金】：国家社科基金重大项目(13&Z D183) 中央高校基本科研业务费专项资金项目(CCNU15A02045)资助
【分类号】：F270
本文编号：2498637
[Abstract]:Based on the text mining technology, this paper presents a new method for evaluating the objectivity of the disclosure of social responsibility information of the enterprise, and selects the whole sample of the social responsibility report issued by the listed company in China in 2009 to 2015 (1), and changes the main objectivity of the information disclosure. The whole and quantitative analysis of the characteristic and the abnormal value is carried out, and the cause of the formation of the positive result and the effect of the relevant policy are also discussed. The research shows that the subjective score of the social responsibility report of the listed companies in China is generally normal distribution, which is the rising trend of the calendar year; in 2011, the linear growth in 2013; the difference between different industries and different years is significant; and the industrial heterogeneity and policy regulation are the main reasons for the formation of the difference. This paper provides an important empirical basis for the research of corporate social responsibility, and provides a new way for the objective evaluation of the non-financial information disclosure and the normative text of the enterprise.
【作者单位】： 华中师范大学企业社会责任研究中心;华中师范大学信息管理学院;
【基金】：国家社科基金重大项目(13&Z D183) 中央高校基本科研业务费专项资金项目(CCNU15A02045)资助
【分类号】：F270
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