Corporate Social Responsibility Information Disclosure,Executive Team Characteristics And Financial Irregularities

In recent years,the lack of social responsibility has been constantly occurring,which has aroused great attention from all walks of life to corporate social responsibility.Disclosure of social responsibility information report,assume social responsibility in the development of enterprises in a position that can not be ignored.However,when enterprises with a history of financial irregularities disclose social responsibility information,whether they can obtain the positive and positive effects of social responsibility information disclosure is open to question.Therefore,whether these companies with the"historical gene"of financial irregularities will still lead to financial irregularities due to their inertia in disclosing the social responsibility information report but also due to speculative motives or unreasonable resource allocation is exactly the focus of this paper.This study took the a-share listed companies from 2008 to 2016 as the research object,and carried out two levels of research.On the one hand,this paper on whether corporate social responsibility information disclosure and enterprise whether the relationship between financial irregularities are studied,on the other hand,this paper further studies the senior management team characteristics(the average tenure of executives,senior age,executive degree)of information disclosure of corporate social responsibility and corporate financial irregularities relationship adjustment.Firstly,this paper analyzes the research background and significance among the three elements of China's current social responsibility information disclosure,corporate financial irregularities,and the overall status quo of the characteristics of the senior management team.Secondly,literature review and literature review are carried out to summarize and evaluate the three studies.On the basis of collecting and organizing the data,this paper takes China's a-share listed companies from 2008 to 2016 happened financial irregularities in the company of the relevant data as the research sample,to our country current corporate social responsibility information disclosure and corporate financial violations has carried on the general analysis of multiple perspectives,and through the descriptive statistics to explore the whole data details.Thirdly,through empirical research,this paper concludes that corporate social responsibility information disclosure is positively correlated with the occurrence of financial irregularities.Then further executive team characteristics(average tenure of executives,senior age,executive degree)as control variable,the analysis it is concluded that the different characternstics of different company executives executives(average tenure,senior age,executive degree)of information disclosure of corporate social responsibility and corporate financial irregularities of weaken the positive correlation.In addition,this article also according to the division will loss for the standard sample for further research was conducted on the loss and loss group,thus the research conclusion:compared with the losses of enterprises,without loss of enterprise in the social responsibility information disclosure and the relationship between the enterprise financial irregularities,and senior management team characteristics adjustment is more significant.Finally,by analyzing and summarizing the conclusions of empirical.research,this paper puts forward countermeasures and Suggestions to solve the problems related to the current social responsibility information disclosure and financial irregularities of enterprises,and calls for the optimization of the quality of senior management team.In addition,this paper analyzed the deficiencies of the research due to the difficulties in data acquisition and the limited ability of the author,proposed the direction and prospect for further research,and finally achieved the research purpose of this paper.