Dissertation > Excellent graduate degree dissertation topics show

Study on the Factors of Social Respnsibility Information Disclsur of States-owned Enterprise Holding Listed Companies

Author: ZhaoYiZuo
Tutor: WeiZuo
School: Inner Mongolia Finance and Economics College
Course: Accounting
Keywords: Social Responsibility Stakeholders Information Disclosure The Central Enterprise Holdings listed companies
CLC: F276.1;F224
Type: Master's thesis
Year: 2010
Downloads: 174
Quote: 1
Read: Download Dissertation

Abstract


In recent years, Chinese scholars on corporate social responsibility information disclosure in the deepening of, by the norms of the first single, the progressive development of the combination became empirical research and normative research. Among them, the influencing factors become an important topic of empirical research on corporate social responsibility information disclosure. But previous studies are based on one region or one industry or a certain type of industry as the research object, the social responsibility of the central enterprises and play a vanguard role in the capital market as an important part of the system of central enterprises holding listed companies information disclosure rarely. Although the level of social responsibility information disclosure in China's central enterprises holding listed companies than other enterprises, but overall disclosure level is still very low, there is disclosed in the form of not unified, the content is not uniform, the overall awareness and other disclosure issues. Identify the impact of factors that affect the central enterprises holding listed companies social responsibility information disclosure, to analyze the causes and make recommendations for improvement, which is the starting point of this study. Central enterprises holding listed companies as research samples, empirical study its impact factors of social responsibility information disclosure from a corporate governance perspective, want to be able to promote the improvement of the central enterprises holding listed companies social responsibility information disclosure level. The definition of the information content of the social responsibility of the central enterprises holding listed companies, joined the technological innovation of this new content, so the index method to determine the social responsibility information disclosure score more comprehensive, more in line with the characteristics of the central enterprises holding listed companies. Defined on the basis of theoretical analysis of the central enterprises holding listed companies social responsibility information, pointing out that the index method is the best way to measure the level of social responsibility information disclosure, and are used to build the central enterprises holding listed companies social responsibility information disclosure index . Descriptive statistics, paired T-test and the whole sample multiple regression testing, I found that the proportion of independent directors, ownership structure, executive compensation incentives are important factors to affect the central enterprises holding listed companies social responsibility information disclosure, and the chairman of the board and the total The manager of two separated social responsibility information disclosure of the central enterprises holding listed companies is not significant. Control the external factors that affect the sample year multiple regression test results consistent with the test results for the full sample, further validation study of the stability of this article. Finally, according to the result of the analysis, the proposed policy recommendations to improve the status of central enterprises holding listed companies social responsibility information disclosure, and pointed out the lack of research and future research direction.

Related Dissertations

  1. Study on Green Supply Chain Management Based on Stakeholders Theory,F274
  2. The Research of Public Archives’ Social Responsibility,G270
  3. The relationship between social responsibility and corporate performance of listed companies in China,F276.6
  4. The Research on Information Disclosure of Derivatives,F832.51
  5. The Study of Information Disclosure Systerm Related Transaction of Listed Company in China,D922.287
  6. Study on Internal Control Information Disclosure of China’s Listed Companies,F832.51;F224
  7. Research on Evaluating Model of Social Responsibilities of Commercial Banks,F224
  8. Research on Equilibrium of Eco-industrial Symbiotic Network Based on Stakeholders Theory,F427;F205
  9. My Government Legislation on environmental information disclosure,D922.68
  10. The Study on Government’s Environmental Information Disclosure System,X-01
  11. A Consummate Research on China’s Environmental Information Disclosure System,X321
  12. Integrated marketing communication network modeling and case studies,G206
  13. Research on Enterprise Environmental Information Disclosure System,X-01
  14. The Research on the Basic Conditions of Development of Forestry Cooperative,F326.2
  15. The Strategy Studies of Corporate Social Responsibility for FAW,F426.471
  16. The Gameanalysis of Enterprise Safety Based on Cooperate Social Responsibility,F270
  17. Research on China’s Environmental Information Disclosure Obligations of the Main,X321
  18. The Research of Sustainability Reports of Industry-Leading Public Corporations in China,F270
  19. An Empirical Study on the Relationship Between Corporate Social Responsibility and Corporate Performance,F272
  20. The issue of disclosure of the green accounting information of listed companies,F205
  21. A Empirical Research on Factors of Corporate Social Responsibility Information Disclosure,F224

CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
© 2012 www.DissertationTopic.Net  Mobile