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Evaluation and Influencing Factors Studies on Social Responsibility Accounting Information Disclosure of Energy Listed Companies

Author: HouYanZuo
Tutor: XuanJie
School: Yanshan University
Course: Accounting
Keywords: energy listed companies social responsibility accounting informationdisclosure factor analysis cluster analysis
CLC: F275
Type: Master's thesis
Year: 2013
Downloads: 5
Quote: 0
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Abstract


The main purpose of this study is to disclose the level of social responsibilityaccounting information of listed companies in the energy and influence factors of socialresponsibility accounting information disclosure quality factors to discuss in depth,according to the findings, make recommendations to the country to promote socialresponsibility accounting information disclosure improved. The characteristics of thenormative analysis and empirical analysis that combines research methods.First of all, described the research background and significance, the analysis of thecharacteristics of the previous literature and our review of the social responsibilityaccounting research at home and abroad, in this study the inadequacies of the proposedentry point of this study, also explained of this article.Secondly, definite the concept of social responsibility accounting, and expounded thetheory on the basis of the Institute in this article include: stakeholder theory, contracttheory, the theory of the competitiveness of enterprises resource environmental economicstheory, analysis of these theories to social responsibility accounting information disclosuremechanism.Thirdly, by building social responsibility accounting evaluation index system, the2011listed on the Shanghai and Shenzhen100energy listed companies as samples, theuse of K-means clustering analysis method disclosed in the overall level of the samplecorporate social responsibility accounting information a comprehensive evaluation of thesample enterprises broken down into four categories analysis showed that13%ofcorporate social responsibility accounting information disclosure level,49%of thesamples of corporate social responsibility information disclosure is not good, especiallybusiness-to-consumer the weakest disclosure by the responsibility to fulfill the conditions.Fourthly, use multiple regression analysis method to study factors that impact energyof listed corporate social responsibility accounting information disclosure (Source ibid.),the results show that the performance of the company, company size, the proportion ofindependent directors, corporate areas in which four factors of corporate social responsibility the information disclosed is relevant conclusions; chairman and generalmanager-duty combination mode is not conducive to corporate social responsibility andrelevant information disclosure; the three factors of the nature of the controllingshareholder of listed companies, board size, short-term solvency of the enterprise theimpact of social responsibility accounting information disclosure is not significant.Finally, To establish a unified social responsibility accounting disclosure principles;To enhance the quality of information disclosure of the two hats combination of corporatesocial responsibility accounting audit and supervision; Enhance the independent directorson the company to fulfill its social responsibility the degree of concern; Enhance theguidance of the underdeveloped areas of corporate social responsibility work. Fourproposed countermeasures are put forward.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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