Research On The Effect Of Social Responsibility Of Real Estate Enterprises On The Quality Of Accounting Information

As one of the pillar industries of China's economic development,the real estate industry plays an important role in consumer safety and social progress.In recent years,real estate enterprises have gone through a period from adjustment to high-speed development.Many enterprises have made high profits in the face of enormous market opportunities,and many enterprises have also paid a heavy price for irresponsible behavior.The problem of how real estate enterprises fulfill their social responsibility has attracted wide attention from the government,business managers and academia.Some studies attribute the lack of corporate social responsibility to the decline of ethics and moral sense,but neglect the important link of the quality of accounting information.Many stakeholders begin to consider whether the accounting information of corporate social responsibility report is true and objective,which arouses scholars' attention to corporate social responsibility and the quality of accounting information.The research focuses on the impact of corporate social responsibility on the quality of accounting information.Different scholars have drawn different conclusions on the relationship between them.Considering the great particularity of different industries,the study takes the real estate industry which is widely concerned by people as the research object,and analyses the impact of corporate social responsibility on the quality of accounting information,and the relationship between corporate characteristics and the two.Use.Based on Stakeholder Theory and ethical theory,this paper explores the status quo of social responsibility and accounting information quality of real estate enterprises in China,and finds out the shortcomings and problems of fulfilling social responsibility and disclosing accounting information in the real estate industry.In the empirical analysis part,the research puts forward relevant research hypothesis,taking 145 listed real estate enterprises in China as samples,evaluates corporate social responsibility from the perspective of stakeholders,carries out descriptive statistics,correlation analysis and multiple regression analysis through empirical data.The empirical results show that corporate social responsibility has a significant positive impact on the quality of accounting information,and the larger the scale of real estate enterprises,the stronger the positive impact of corporate social responsibility on the quality of accounting information,the larger the scale of independent directors of real estate enterprises,the stronger the positive impact of corporate social responsibility on the quality of accounting information.On the contrary,the smaller the size of enterprises and independent directors,the weaker the positive impact of corporate social responsibility on the quality of accounting information.The research proves the moderating effect of two enterprise characteristic variables,enterprise size and independent director size,on the relationship between corporate social responsibility and accounting information quality.This provides a reference for real estate enterprises to fulfill their social responsibility and disclose accounting information,as well as for other industries to fulfill corporate social responsibility and accounting information quality management.Based on the empirical conclusions,the study puts forward policy recommendations.Firstly,the government should strengthen the supervision on the fulfillment of social responsibility and accounting information disclosure of real estate enterprises.Secondly,the overall improvement of the ethical quality of real estate enterprises.Thirdly,improve the governance structure and optimize the development strategy.Finally,the fulfillment of social responsibility can effectively improve the quality of accounting information.