财务会计视角下企业履行社会责任的影响因素研究——以珠三角地区为例
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摘要
以珠三角地区上市公司为例,对其2014-2016年的数据进行分析,研究财务会计视角下企业履行社会责任的影响因素。得出以下结论:1)企业盈利能力、公司规模、企业财务风险、企业成长性、独董占比与社会责任表现正向相关;2)公司所在地的经济发展水平与企业社会责任表现无显著相关关系。
This paper takes the listed companies in the Pearl River Delta region as an example to analyze the data of 2014-2016 to study the influencing factors of Corporate Social Responsibility based on financial accounting perspective.The conclusions are:(1) Corporate profitability,firm size,corporate financial risk,firm growth,and shareholding are positively correlated with Corporate Social Responsibility;(2) There is no significant correlation between the level of economic development and Corporate Social Responsibility.
This paper takes the listed companies in the Pearl River Delta region as an example to analyze the data of 2014-2016 to study the influencing factors of Corporate Social Responsibility based on financial accounting perspective.The conclusions are:(1) Corporate profitability,firm size,corporate financial risk,firm growth,and shareholding are positively correlated with Corporate Social Responsibility;(2) There is no significant correlation between the level of economic development and Corporate Social Responsibility.
引文
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[9]曹宇,赵越春.我国中小企业社会责任影响因素实证研究---基于江苏省的调查[J].市场周刊:理论研究,2014(5):6-8.
[2]Foo S L,Tan M S.A Comparative Study of Social Responsibility Reporting in Malaysia and Singapore[J].Genome Research,1988,12(12):1860-70.
[3]Abdul M Z,Ibrahim S.Executive and Management Attitudes towards Corporate Social Responsibility in Malaysia[J].Corporate Governance,2002,2(4):10-16.
[4]Lepoutre J,Heene A.Investigating the Impact of Firm Size on Small Business Social Responsibility:A Critical Review[J].Journal of Business Ethics,2006,67(3):257-273.
[5]李双龙.试析企业社会责任的影响因素[J].经济体制改革,2005(4):67-70.
[6]杨春方.中国企业社会责任影响因素实证研究[J].经济学家,2009,1(1):66-76.
[7]杨俊,谭宏琳.公司社会责任对公司治理及其绩效影响的实证研究[J].商场现代化,2009,28(8):74-75.
[8]李四海.企业社会责任履行度影响因素的实证研究---来自上证A股的经验证据[J].珞珈管理评论,2009(02):94-104.
[9]曹宇,赵越春.我国中小企业社会责任影响因素实证研究---基于江苏省的调查[J].市场周刊:理论研究,2014(5):6-8.