企業(yè)社會責任報告披露的影響因素及其與權益資本成本的關系研究.pdf

1、廈門大學碩士學位論文企業(yè)社會責任報告披露的影響因素及其與權益資本成本的關系研究姓名：羅鴿玲申請學位級別：碩士專業(yè)：會計學指導教師：于李勝201104ABSTRACTAsaseriesofissuessuchasenvironmentalpollution，labordisputeandconsumelS’rightstortedarise，corporatesocialresponsibility(CSR)hasbeenwidelyco

2、n—cernedbysocietyrecentlyInaccountingtheresearchofCSRinformationdisclosurehasbecomeahottopicinrecentyearsMeanwhile，moreandmorefirmsbegintodiscloseCSRreportinrecentyearswhichprovidesmaterialfortheempiricalstudyAccordingto

3、ourcollection，525Asharelistedfirmsissuedatotalof1016CSRreportsduringthe2006—2009periodBasedontheCSRreportsthatwecollect，thispaperinvestigatesthefollowingquestions：howisthepresentsituationofCSRreportdisclosurebyChina’Slis

4、tedfirmswhatfactorsaffectthevoluntaryCSRreportdisclosurebylistedfirmsWhetherCSRreportdisclosureandcostofequitycapitalisnegativelycorrelatedWhetherCSRreportdisclosurelevelandcostofequitycapitalisalsonegativelycorrelatedFi

5、rstly，thispaperintroducestheresearchresultsofCSRinformationdisclosureathomeandabroad；SecondlythispaperanalyzesthetheoreticalbasisofCSRinformationdisclosureandtherelationbetweenCSRinformationdisclosureandcostofequitycapit

6、al，andthenputsforwardthestudyhypotheses；ThirdlythispaperanalyzesthepresentsituationofChina’slistedfirm’sCSRreportdisclosure；FinallythispaperemploysLogisticregressionanalysismethodandgeneralmultivariateregres—sionanalysis

7、methodtoexaminethedeterminantsofChina’Slistedfirm’svoluntaryCSRreportdisclosureandtherelationbetweenCSRreportdisclosureordisclosurelevelandcostofequitycapitalTheresultsofthispapershowthat：thelistedrimsinChinaarenotstrong

8、lyconsciousofvoluntarilydisclosingCSRinthattherearerelativelyasmallnumberofvoluntaryCSRandmostofthemarethankstomandatorypoliticalforce；FirmsizeandfinanicalperformancearethemaindeterminantsofChina’Slistedfirm’Svolun—taryC