经济绩效对企业社会责任信息披露的影响

被引：25

作者：

冯丽艳

肖翔

赵天骄

机构：

[1] 北京交通大学经济管理学院

来源：

管理学报 | 2016年 / 13卷 / 07期

关键词：

自愿披露; 强制披露; 经济绩效; 社会责任披露;

D O I：

暂无

中图分类号：

F275 [企业财务管理];

学科分类号：

1202 ; 120202 ;

摘要：

在我国自愿和强制披露并行的特殊制度环境下,经济绩效依然是目前我国企业社会责任信息披露决策的重要影响因素,良好的经济绩效可以促进企业提高社会责任信息披露水平;自愿披露制度因素不影响经济绩效对企业社会责任信息披露的影响效应,但在强制披露要求下,企业会降低对经济目标的关注,经济绩效对企业社会责任信息披露的影响效应会减弱。

引用

页码：1060 / 1069

页数：10

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