期刊论文

Is There Favoritism in the Self-report of Social Responsibility of Listed Companies?——Tendency-based Information Disclosure Quality Evaluation and Empirical Research

中文

宏观质量研究

2095-607X

2023

11

03

48-63

10.13948/j.cnki.hgzlyj.2023.03.004

国家社会科学基金重点项目（17ATQ006）； 国家自然科学基金面上项目（71871102）； 中央高校基本科研业务费专项资金重大培育项目（CCNU19Z0203）的资助；

本校为第一机构

随着市场环境的变化与企业社会责任(CSR)信息披露规则的强化,上市公司披露策略与行为方式也随之发生改变。准确描述与测度CSR披露内容的倾向性及其变动,不仅实践中有助于切实提升资本市场信息披露质量,理论上对理解企业披露动机...展开更多 随着市场环境的变化与企业社会责任(CSR)信息披露规则的强化,上市公司披露策略与行为方式也随之发生改变。准确描述与测度CSR披露内容的倾向性及其变动,不仅实践中有助于切实提升资本市场信息披露质量,理论上对理解企业披露动机以及揭示披露行为影响机制也具有重要意义。从全面准确测度CSR信息披露倾向性及其动态变化的目的出发提出了两个概念:“主题偏好”...

With the changes in the market environment and the strengthening of corporate social responsibility(CSR)information disclosure rules,listed companies’disclosure strategies and behaviors have also changed.In this context,accurately describing and measuring the inclinatio...MORE With the changes in the market environment and the strengthening of corporate social responsibility(CSR)information disclosure rules,listed companies’disclosure strategies and behaviors have also changed.In this context,accurately describing and measuring the inclinatio...