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Social responsibility accounting information disclosure impact on firm performance

Author: XuJinJie
Tutor: ZengJiangHong
School: Central South University
Course: Accounting
Keywords: Social Responsibility Accounting Information Disclosure Enterprise Performance Small and medium - sized listed companies
CLC: F272;F224
Type: Master's thesis
Year: 2010
Downloads: 291
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Abstract


In recent years , corporate social responsibility information disclosure issues have become the focus of theorists , on large corporate social responsibility information disclosure status quo , study a lot of impact on investor behavior , value relevance , but small and medium-sized listed companies social responsibility the level of disclosure of accounting information , enterprise Performance little research , this article this study has some practical significance . Structural equation model as the main analytical tools to study the social responsibility accounting information disclosure of the relationship between the various dimensions of the role , as well as the impact of each dimension of corporate performance , trying to find some new law . First of all , on the basis of research results , based on theoretical and interests of the triple bottom line theory , combined with the social responsibility of SMEs performance and information disclosure characteristics to build small and medium-sized listed companies social responsibility accounting information disclosure index system . The 320 selected SME board listed companies as research samples , analysis of its social responsibility information disclosed in the 2009 Annual Report and evaluation of the sample corporate social responsibility information disclosure level index method . The correlation analysis of the social responsibility accounting information disclosure and corporate performance , and then asked the the microscopic role model assumptions and variables , hypothesis testing using structural equation modeling method . The test results show that : the first social responsibility of small and medium - sized listed companies to disclose the overall low level of , and information disclosure of environmental , social and other aspects need to be further strengthened , of sensitive social responsibility industry a higher level of information disclosure , the disclosure of state-owned enterprises level superior to non- state-owned enterprises ; second , the economic interests of social responsibility information disclosure dimensional environment cognitive dimension and the dimension of social relations have a positive impact ; third , the dimension of the economic interests of social responsibility information disclosure and social cognitive dimension are on firm performance . positive impact on the environment cognitive dimension of social responsibility information disclosure negative impact on corporate performance . The empirical results to bring some meaningful revelation SME social responsibility accounting information disclosure .

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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