湖南财政经济学院学报
湖南財政經濟學院學報
호남재정경제학원학보
Journal of Hunan Finance and Economic University
2015年
3期
46~54
,共null页
沪市上市公司 社会责任报告质量 社会责任报告鉴证
滬市上市公司 社會責任報告質量 社會責任報告鑒證
호시상시공사 사회책임보고질량 사회책임보고감증
listed companies of shanghai stock exchange; quality of social responsibility report; assurance of social responsibility report
利用我国2012-2014年沪市上市公司发布的企业社会责任报告作为研究样本,以企业社会责任报告质量、财务绩效、审计机构类型、行业属性和董事会规模等作为研究变量,采用二元逻辑回归模型对企业社会责任报告鉴证的影响因素进行了实证分析,研究结果表明企业社会责任报告质量、财务绩效、审计机构类型和董事会规模与社会责任报告鉴证呈显著正相关关系.
利用我國2012-2014年滬市上市公司髮佈的企業社會責任報告作為研究樣本,以企業社會責任報告質量、財務績效、審計機構類型、行業屬性和董事會規模等作為研究變量,採用二元邏輯迴歸模型對企業社會責任報告鑒證的影響因素進行瞭實證分析,研究結果錶明企業社會責任報告質量、財務績效、審計機構類型和董事會規模與社會責任報告鑒證呈顯著正相關關繫.
이용아국2012-2014년호시상시공사발포적기업사회책임보고작위연구양본,이기업사회책임보고질량、재무적효、심계궤구류형、행업속성화동사회규모등작위연구변량,채용이원라집회귀모형대기업사회책임보고감증적영향인소진행료실증분석,연구결과표명기업사회책임보고질량、재무적효、심계궤구류형화동사회규모여사회책임보고감증정현저정상관관계.
Based on the listed companies of Shanghai stock exchange from 2012 to 2014 in the sample of the CSR report in China, this pa- per uses quality d sodal responsibility report, financial performance, type of audit institution, industry attribute, board of di- rectors as the research variables, and uses biary logistic regression model to analyze the influence factors of the assurance of CSR report , the results show that the quality of social responsibility report, the financial performance, the type of audit insti- tution and the size of the board were positively correlated with the assurance of social responsibility report.
