论文部分内容阅读
社会各界越来越关注社会问题并且对企业社会责任的履行情况愈加关心,因此,要求企业披露相关的社会责任信息。企业披露的社会责任会计信息是否正确,社会责任会计信息的披露是否影响企业的市场价值等问题显得尤为重要。研究发现:上市公司对利益相关者履行的社会责任与企业市场价值存在相关性。企业对员工的贡献率、股东的贡献率、投资者的贡献率以及供应商的贡献率与企业市场价值显著正相关。
All sectors of society are paying more and more attention to social issues and are more concerned about the fulfillment of corporate social responsibility. Therefore, enterprises are required to disclose relevant social responsibility information. It is particularly important for enterprises to disclose whether the accounting information of social responsibility is correct and whether the disclosure of social responsibility accounting information affects the market value of enterprises. The study finds that there is a correlation between the social responsibility of listed companies in fulfilling the stakeholders and the market value of the enterprises. The contribution rate of the enterprise to the staff, the contribution rate of the shareholder, the contribution rate of the investor and the contribution rate of the supplier are positively related to the market value of the enterprise.