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本文以林业类企业为研究对象,选取2012年37家A股上市公司,通过描述统计、相关性研究以及回归分析,研究其社会责任报告是否发布及发布状况对股价的影响。而由于股价的影响因素众多,本文选用影响股价的5个重要变量,建立线性模型和对数模型,利用Eviews软件进行分析,结果显示,我国林业类上市公司社会责任信息的披露与其股价变动相关性不显著。
This article takes forestry enterprises as the research object, chooses 37 A-share listed companies in 2012, and studies the influence of the issuance and issuance of CSR reports on the stock prices by describing the statistic, correlation and regression analysis. However, due to the large number of factors affecting the stock price, this paper selects five important variables that affect the stock price, establishes a linear model and a logarithmic model, and uses the Eviews software to analyze. The results show that the disclosure of CSR information in China’s forestry listed companies correlates with the stock price changes Not obvious.