企業(yè)社會(huì)責(zé)任信息披露是否客觀——基于文本挖掘的我國(guó)上市公司實(shí)證研究
發(fā)布時(shí)間：2019-06-13 16:13
【摘要】：基于文本挖掘技術(shù),本文提出了一種新的評(píng)價(jià)企業(yè)社會(huì)責(zé)任信息披露主客觀性的方法 ;選取了2009—2015(1)年我國(guó)上市公司發(fā)布的社會(huì)責(zé)任報(bào)告全部樣本,對(duì)信息披露主客觀性的變化態(tài)勢(shì)、特征及異常值等情況進(jìn)行了整體、量化分析,并探討了實(shí)證結(jié)果的形成原因及相關(guān)政策效力。研究表明:我國(guó)上市公司社會(huì)責(zé)任報(bào)告主觀性得分總體上為正態(tài)分布,呈歷年上升趨勢(shì);2011—2013年直線(xiàn)增長(zhǎng);不同行業(yè)、不同年份間差異性顯著;行業(yè)異質(zhì)性與政策調(diào)控是差異形成的主要原因。本文為企業(yè)社會(huì)責(zé)任理論研究提供了重要的實(shí)證依據(jù),也為企業(yè)非財(cái)務(wù)信息披露與規(guī)范性文本的客觀性評(píng)價(jià)提供了一個(gè)新的思路。
[Abstract]:Based on the text mining technology, this paper presents a new method for evaluating the objectivity of the disclosure of social responsibility information of the enterprise, and selects the whole sample of the social responsibility report issued by the listed company in China in 2009 to 2015 (1), and changes the main objectivity of the information disclosure. The whole and quantitative analysis of the characteristic and the abnormal value is carried out, and the cause of the formation of the positive result and the effect of the relevant policy are also discussed. The research shows that the subjective score of the social responsibility report of the listed companies in China is generally normal distribution, which is the rising trend of the calendar year; in 2011, the linear growth in 2013; the difference between different industries and different years is significant; and the industrial heterogeneity and policy regulation are the main reasons for the formation of the difference. This paper provides an important empirical basis for the research of corporate social responsibility, and provides a new way for the objective evaluation of the non-financial information disclosure and the normative text of the enterprise.
【作者單位】： 華中師范大學(xué)企業(yè)社會(huì)責(zé)任研究中心;華中師范大學(xué)信息管理學(xué)院;
【基金】：國(guó)家社科基金重大項(xiàng)目(13&Z D183) 中央高�；究蒲袠I(yè)務(wù)費(fèi)專(zhuān)項(xiàng)資金項(xiàng)目(CCNU15A02045)資助
【分類(lèi)號(hào)】：F270
本文編號(hào)：2498637
[Abstract]:Based on the text mining technology, this paper presents a new method for evaluating the objectivity of the disclosure of social responsibility information of the enterprise, and selects the whole sample of the social responsibility report issued by the listed company in China in 2009 to 2015 (1), and changes the main objectivity of the information disclosure. The whole and quantitative analysis of the characteristic and the abnormal value is carried out, and the cause of the formation of the positive result and the effect of the relevant policy are also discussed. The research shows that the subjective score of the social responsibility report of the listed companies in China is generally normal distribution, which is the rising trend of the calendar year; in 2011, the linear growth in 2013; the difference between different industries and different years is significant; and the industrial heterogeneity and policy regulation are the main reasons for the formation of the difference. This paper provides an important empirical basis for the research of corporate social responsibility, and provides a new way for the objective evaluation of the non-financial information disclosure and the normative text of the enterprise.
【作者單位】： 華中師范大學(xué)企業(yè)社會(huì)責(zé)任研究中心;華中師范大學(xué)信息管理學(xué)院;
【基金】：國(guó)家社科基金重大項(xiàng)目(13&Z D183) 中央高�；究蒲袠I(yè)務(wù)費(fèi)專(zhuān)項(xiàng)資金項(xiàng)目(CCNU15A02045)資助
【分類(lèi)號(hào)】：F270
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