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Empirical Research on the Effect of Corporate Governance on Social Responsibility Information Disclosure

Author: HuangZuo
Tutor: WenMeiQin
School: Nanjing University of Finance and Economics
Course: Accounting
Keywords: Corporate Governance Social Responsibility InformationDisclosure
CLC: F270
Type: Master's thesis
Year: 2013
Downloads: 4
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As we move into the21st century, social responsibility information disclosureattracts great attention from all sectors of the society. The reasons are various andthere exist many influential factors. However, corporate governance is one of the mostimportant factors to influence social responsibility information disclosure. Althoughwestern countries have made in-depth research in this area, our country cannot makethe best of the research fruits due to our special national conditions. In china, theresearch on the impact factor of social responsibility information disclosure focuseson the characteristics of corporation. A small part of scholars start to research theimpact structure of corporate governance on social responsibility informationdisclosure, most of which research some characteristics of corporate governance. Onthe basis of theoretical analysis of social responsibility information disclosure, I setthe independently released social responsibility report as research target, study theindividual variables of corporate governance and the relations between overallcorporation governance index and social responsibility information disclosure.In order to examine and confirm whether the individual variables and overallindex of corporate governance influence the disclosure level of social responsibilityinformation or not, I mainly select the social responsibility reports of A-share listedcompany released in2009and2010as research samples, use EXCEL and SPSSV19.0and design a multiple linear regression analysis model and principal componentanalysis.The Empirical research result shows: ownership concentration, the size of board,the behavior of supervisory board, and management compensation are beneficial toimprove the quality of social responsibility information disclosure, which conforms tohypothesis. However, state’s share, the independence of board, the scale ofsupervisory board, and the proportion of managerial ownership have little influenceon social responsibility information disclosure. We further construct the corporategovernance index with principal component analysis method and the overallregression relationship between corporate governance and social responsibilityinformation disclosure. From our research, we find sophisticated mechanism ofcorporate governance can improve the quality of social responsibility informationdisclosure. According to research results, we propose some relevant strategies and advices:to further perfect the construction of board; to strengthen the construction ofsupervisory board; to enhance the incentives of management, thus to intensify themechanism of corporate governance. On the other hand, to improve the related lawsand regulations of social responsibility information disclosure; to sharpen theawareness of corporate social responsibility; to reinforce the three-party examinationand certification, thus to improve the quality of social responsibility informationdisclosure.

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CLC: > Economic > Economic planning and management > Enterprise economy > Economic theory and methods
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