摘要
目前,企业社会责任越来越受到人们的关注。随着相关政策的出台,近年来,许多企业开始披露独立的社会责任报告。文章选取2011年沪深两市A股上市公司披露的独立社会责任报告作为研究样本,实证检验了代理成本与社会责任信息披露质量之间的关系。研究发现:代理成本与社会责任信息披露质量负相关,在进一步把样本公司分成国有企业组与非国有企业组进行检验后,发现在国有企业中代理成本与社会责任信息披露质量之间的负相关关系更为显著。
At present, enterprise social responsibility is receiving more and more attention. As relevant policies have appeared, in recent years many enterprises began to issue independent social responsibility disclosures. This paper selects Shanghai and Shenzhen A shares listed companies that issued independent social responsibili- ty reports in 2011 as its sample, and carried out an empirical test of the relationship of agency cost and social responsibility information disclosure quality. The study divided the sample companies into state - owned enter- prise groups and non - state - owned enterprise groups and found that the relationship of agency cost and social responsibility information disclosure quality is negatively correlated, and that the agency cost and social respon- sibility information disclosure quality is more significantly ne^ativel~ corrdated in state -owned entemrises.
出处
《经济社会体制比较》
CSSCI
北大核心
2014年第1期201-212,共12页
Comparative Economic & Social Systems
关键词
代理成本
社会责任信息披露质量
股权性质
Agency Cost
Social Responsibility Information Disclosure Quality
Ownership Property
