企业社会责任报告择时披露研究

发布时间：2019-03-12 08:56

【摘要】：笔者以2010—2014年间披露社会责任报告的A股上市公司为样本。从企业履行社会责任质量出发,探讨了不同所有制企业社会责任履行质量对择时披露社会责任报告的影响。研究发现,国有企业高质量地履行社会责任时,倾向于在交易日披露,而非国有企业则相反。进一步研究发现。供应商、客户及消费者权益责任和环境责任的履行质量是国有企业择时披露的重要原因,而非国有企业则重点基于员工责任和环境责任的履行质量选择披露时间。不同的择时披露行为引发了不同的经济后果:非国有企业择时披露得到了资本市场显著的正向反馈,国有企业的反向择时披露得到了资本市场的负向反馈,但不够显著。
[Abstract]:The author takes the A-share listed company which disclosed the social responsibility report in 2010-2014 as the sample. From the point of view of the quality of corporate social responsibility, this paper discusses the effect of the quality of corporate social responsibility performance under different ownership on the disclosure of social responsibility report at the right time. The study found that state-owned enterprises tend to disclose on trading days when they perform their social responsibilities in a high-quality manner, while non-state-owned enterprises tend to do the opposite. Further research revealed. The performance quality of suppliers, customers and consumers' rights and interests responsibilities and environmental responsibilities is an important reason for the timing disclosure of state-owned enterprises, while non-state-owned enterprises focus on choosing the disclosure time based on the performance quality of employee responsibilities and environmental responsibilities. Different timing disclosure behaviors lead to different economic consequences: non-state-owned enterprises receive significant positive feedback in capital market for timing disclosure and negative feedback from capital market for reverse timing disclosure of state-owned enterprises, but not significant enough.
【作者单位】：西安交通大学经济与金融学院;黄淮学院经济管理系;
【基金】：河南省政府决策研究招标课题“进一步完善河南公共文化服务体系的财政政策研究”(2016BC325)
【分类号】：F270

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