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企业社会责任信息实证研究的归纳及优化[Summary and Suggestions of the empirical researches on the information of Corporate Social Responsibility]
周, 珊一 叶, 陈刚
周, 珊一
叶, 陈刚
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Abstract
近年来,企业披露的社会责任信息与财务绩效或公司价值之间是否具有正相关性成为会计学术界的讨论热点。我国许多学者对于企业社会责任信息的价值相关性进行了规范和实证研究,但是关于"社会责任信息具有正的价值相关性"的假设是否成立,尚没有统一定论。本文通过总结以往学者的关于企业社会责任(CSR)信息的价值相关性的实证研究,分析不同学者们在研究方法、思路和结果方面的异同及其原因,指出以往研究在模型设计上只关注社会责任信息的内容,而忽略了信息的披露效果对信息价值相关性的影响,并由此提出了改进CSR信息价值评价体系的建议。[In recent years, the value-relevance of the information of corporation social responsibility (CSR) becomes a focus of discussion in the field of responsibility accounting. There is still no certain resolution about whether the CSR information disclosure can bring out positive effect on the financial performance or the firm value. By summarizing prior empirical researches about the value-relevance of CSR information, and analyzing the different research methods and results used by prior researchers, this paper concludes that most researchers just focuses on the content of the information without considering the effect of the form of CSR information on the information value-relevance. This paper therefore provides some recommendations to improve the measurements used to evaluate the value of CSR information for decision making. ]
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2011
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With permission of the license/copyright holder