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Study on the Factors Affecting the Quality of Information Disclosure of Corporate Social Responsibility —Empirical Evidence from Chinese Listed Companies

机译:影响来自中国上市公司的企业社会责任的信息披露质量的因素研究

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摘要

This article chooses the 279 listed companies in the main board of the Shanghai and Shenzhen as the sample in order to do the empirical research on the factors influencing the quality of information disclosure of corporate social responsibility. First, the research finds that CEO’s personal characteristics of enterprise affect the quality of information disclosure of corporate social responsibility. That is, CEO reputation has a positive impact on it. Second, basic characteristics of enterprise affect it which is related to size, performance, debt solvency and other aspects of the company significantly.
机译:本文在上海和深圳主板中选择了279家上市公司作为样品,以便对影响企业社会责任信息披露质量的因素进行实证研究。首先,研究发现,首席执行官的个人特点是企业的个人特征会影响企业社会责任的信息披露。也就是说,首席执行官声称对其产生了积极的影响。二,企业的基本特征会影响其与尺寸,性能,债务偿债和公司的其他方面有关。

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