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Research On Influence Factors Of Corporate Social Responsible Information Disclosure Quality

Posted on:2016-05-03Degree:MasterType:Thesis
Country:ChinaCandidate:Y T RenFull Text:PDF
GTID:2309330464456896Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with our country securities market in the old China and liberation after the turmoil of the early recovery and continued, the securities market as an important part of the system of market economy in our country, made important contribution to the economic development of China.Securities market is the guarantee of smooth operation and development of listed company, without the support of the securities market, there is no the smooth development of listed companies; On the contrary, without the support of listed companies, securities market is like a empty shell, does not make sense. We, as the information user access to information on the listed companies in the securities market, understanding and judgment of the listed company rely on the listed companies to disclose relevant information.In 2014, Jin Luo "sick pigs incident" again aroused the concern of the people for food safety and Jin Luo factory was revealed to enter without quarantine sick pigs, quarantine certificate factory can literally open, exposed to the food safety supervision and vulnerability of farming and animal husbandry. CCTV and exposes dongfeng nissan 2015 in 315, Shanghai Volkswagen and Benz 4 s shop ailment overhaul, for profiteering cheat customer events, to corporate social responsibility has been questioned again. Only as consumers we attach importance to and understand the enterprise to fulfill social responsibility, a similar tragedy can be avoid.Based on corporate social responsibility of the problems in study and put forward improvement methods, for the enterprises to fulfill social responsibility and play a guiding role for disclosure.At first, this paper put forward the significance of topic selection and background; Secondly introduces the related concepts and theoretical basis and the social responsibility information disclosure of the specific ways and measures; Then on the basis of the above theoretical basis, hypothesized, build the model to carry on the empirical analysis; Finally come to the conclusion, and aiming at the existing problem of our country enterprise, put forward the corresponding rationalization proposal.
Keywords/Search Tags:social responsibility, disclosure quality, influence factors
PDF Full Text Request
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