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Research on Internal Influencing Factors of Social Responsibility Information Disclosure of Listed Company

Author: ZhangHua
Tutor: ZhuWenLi
School: Shaanxi University of Science and Technology
Course: Accounting
Keywords: Listed company Social responsibility information disclosure Internal influencing factor The motivation of disclosure Characteristic of company
CLC: F233
Type: Master's thesis
Year: 2012
Downloads: 288
Quote: 1
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With the development of the times, most of companies pursuit of themaximum of economic interests but also social interests, are to put bearing thesocial responsibility and disclosuring relevant information in the height of thecompany’s strategic management, in order to promote the sustainabledevelopment of the society and the environment. In the recent years, more andmore companies disclose social responsibility information according to theindustry characteristic and the actual situation. However, social responsibilityinformation disclosure of listed company is lower at the whole, and has somedeeper problems to be solved urgently in china. Social responsibility informationdisclosure of listed company is popular research field in domestic academiccircle, is also the important realistic meaning of the thesis in practice circles.Social responsibility information disclosure will be affected by internal andexternal factors, including increasing advance of internal factors. Based on thefurther investigation and analysis of the present situation, the paper will be themotivation of disclosure and characteristic of company as the main internalfactors, and combine normative research and empirical research to analysis theinternal factors on impact of social responsibility information disclosure, basedon this, the paper propose a series countermeasure to improve the level of socialresponsibility information disclosure.The paper is divided into six chapters, the first chapter analyzes studybackground and significance, reviews social responsibility informationdisclosure of internal influencing factors of domestic and foreign scholars, andputs forward the innovation of the paper; the second chapter analyzes socialresponsibility report of listed companies in2010and2011years which werestatisticed by “Run-Ling global responsibility rating agency RKS”, finds that thelevel of our country’s current social responsibility information disclosure is lowerbut also a gradual upward trend. So it analyzes many problems and puts forward the internal influencing factors of social responsibility formation disclosure,including the motivation of disclosure and characteristic of company; The thirdchapter is at the angle of disclosure motivation to analyze theoretically thatsocial responsibility information disclosure effects the cost of capital and themanagement of impression, at the same time, it discusses the cost of capital andthe management of impression have the different effects with socialresponsibility information disclosure; the fourth chapter is at the angle ofcharacteristic of company to use474listed companies to disclose socialresponsibility information as research object and MCT-social responsibilityreport evaluation system to measure the level of social responsibility informationdisclosure and EVIEWS6.0to build multi-linear model for statistical analysis,correlation analysis, regression analysis and heteroscedasticity, the empiricalresult shows that the company size, profitability, heavy pollution industry,ownership concentration, the scale of independent director, the chairman is at theposition of general manager with the level of social responsibility informationdisclosure have significantly positive correlation, but the financial risk and thelevel of social responsibility information disclosure has a significantly negativecorrelation; the fifth chapter is according to the above research conclusion topoint policies and suggestions to improve the level of social responsibilityinformation disclosure of the listed company;the sixth chapter summarizes theconclusion of the study, points out the inadequacies and the direction of futureresearch.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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