收益管理和企业社会责任报告的可读性:来自中国的证据
Bangqi Ren1,2, Sheng Yao3
1School of Economics and Management, China University of Mining and Technology, Xuzhou, China.
PloS one
|April 3, 2024
概括
收益管理降低了中国企业社会责任 (CSR) 报告的可读性,增加了融资成本,降低了环境绩效. 这种效应在控制较弱且没有第三方验证的公司中更为明显.
科学领域:
- 会计会计会计会计会计会计会计会计会计会计
- 企业的社会责任 企业的社会责任
- 信息披露 信息披露
背景情况:
- 之前的研究将收益管理与年度报告可读性降低联系起来.
- 对中国企业社会责任 (CSR) 报告的影响仍未得到充分研究.
研究的目的:
- 调查收益管理对中国企业社会责任报告可读性的影响.
- 检查年度报告可读性的调解作用.
- 确定影响这种关系的因素及其经济后果.
主要方法:
- 专家小组对5083家中国非金融上市公司 (2010-2019年) 的数据分析.
- 多重线性回归模型.
主要成果:
- 收益管理和CSR报告的可读性之间存在显著的负相关性,其介导是年度报告的可读性.
- 负面影响加剧了违规行为缺乏惩罚,内部控制指数低,缺少ISO14001认证,没有独立的第三方认证.
- 当收益管理超过零时,可读性会降低.
- 减少企业社会责任报告的可读性会导致更高的融资成本和更低的环境绩效.
结论:
- 收益管理对中国企业社会责任报告的可读性产生了负面影响,扩展了先前的发现.
- 建议加强政府监督,授权独立审计,加强内部/外部监督.
- 提高企业社会责任报告中信息披露质量对投资者和利益相关者至关重要.
相关概念视频
00:52Social Proof
27.7K
Social proof is a form of persuasion based on comparison and conformity. People compare their behavior and actions to what others are doing and will change to conform to do what their peers do.
27.7K
02:05Self-Presentation: Self-Monitoring and Self-Handicapping
39.0K
People can go to great lengths to protect their self-image and present themselves in ways that they want others to see them. Sociologist Erving Goffman presented the idea that a person is like an actor on a stage. Calling his theory dramaturgy, Goffman believed that we use “impression management” to present ourselves to others as we hope to be perceived. Each situation is a new scene, and individuals perform different roles depending on who is present (Goffman, 1959). Think about...
39.0K