Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Commercial Research》 2012-06
Add to Favorite Get Latest Update

Evaluation on Accounting Information Disclosure of Social Responsibility of Agricultural Listed Companies

DONG Shu-lan,WANG Yong-de(College of Accountancy of Heilongjiang Bayi Agricultural University,Daqing 163319,China)  
Enterprises undertake different responsibilities to each stakeholder and make different performances in the corresponding accounting information disclosure of social responsibility.Therefore,from 4 angles of the direct stakeholder responsibility,governmental responsibility,the disadvantaged groups and public responsibility as well as environmental responsibility,we construct the index system of the accounting information disclosure of social responsibility.Taking the agricultural listed companies of the Shanghai Stock Exchange Shenzhen Stock Exchange as samples,and using factor analysis and cluster analysis,we evaluate the level of the accounting information disclosure of agricultural listed companies.The result shows: except the level of the accounting information disclosure of the governmental responsibility which the state forces to perform is high,the level of the accounting information disclosure of other social responsibility which the companies perform voluntarily is very low,which causes the overall level of the accounting information disclosure of agricultural listed companies is very low.
【CateGory Index】: F233;F832.51
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
Chinese Journal Full-text Database 1 Hits
1 FU Hong-zhen (School of Management,Xiamen University,Xiamen 361005,China);Reviews of the Research on the Relationship Between Corporate Social Responsibility and Financial Performance[J];Commercial Research;2011-08
Chinese Journal Full-text Database 10 Hits
1 Wang Yong(Business School,Beijing Technology and Business University,Beijing 100048,China);Retailers' Social Responsibility Construction and Information Disclosure:Empirical Research on the Chinese Listed Retailing Companies[J];Journal of Beijing Technology and Business University(Social Science);2011-01
2 Shen Hongtao1 Song Xianzhong2 Xu Jieying3;Research on Social Responsibility Accounting in China:Review and Prospect[J];Finance & Economics;2010-04
3 GAO Jing-zhong,ZHOU Xiao-su(Business School,Nankai University,Tianjin 300071,China);Operating Performance,Ultimate Controller and Degree of Social Responsibility Fulfillment[J];Collected Essays on Finance and Economics;2008-06
4 Xie Liang'an (East Lake ,Wuhan University of Science and Engineering,Wuhan, Hubei 430077);Chinese Social Responsibility Accounting Fundamental Research: Review, Summary and Ponder[J];Communication of Finance and Accounting(Academy Version);2007-07
5 SHU Qiang-xing,WANG Hong-ying(School of Business Administration,Hunan University,Changsha,Hunan 410082,China);Discussion on Corporate Social Responsibility Information Disclosure[J];The Theory and Practice of Finance and Economics;2006-06
6 CHEN Wen-jie (College of business administration,Hunan University,Changsha,Hunan 410082,China);Research on the Factors Influencing Corporate Social Disclosure[J];The Theory and Practice of Finance and Economics;2010-04
7 CHEN Xu-jiang(School of Accounting,Chongqing Technology and Business University,Chongqing 400067,China);An empirical analysis of the effect of corporation value on corporation society responsibility in China[J];Journal of Chongqing Technology and Business University(West Forum);2009-01
8 ZHANG Hong-xia(School of Management,Anhui University of Technology,Ma’anshan Anhui 243002,China);Analysis for the Disclosure Question of Social Responsibility Information in Our Country's Listed Companies[J];Science Technology and Industry;2008-02
9 REN Jin(School of Economics and Management,Chongqing Normal University,Chongqing 400047,China);The Relationship between Corporate Social Responsibility and Financial Performance——An Empirical Examination Based on the Data of the Listed Companies from the Stock Market in Shanghai and Shenzhen[J];Journal of China West Normal University(Philosophy & Social Sciences);2010-06
10 Li Huiyang(Xiamen Branch China Telecom Cooperation Limited,Xiamen,Fujian,361003);On the Disclosure of the Accounting Information of the Enterprises[J];Journal of Fujian Commercial College;2010-03
China Proceedings of conference Full-text Database 10 Hits
1 ;A Review of Empirical Accounting and Finance Research about Chinese Capital Market[A];[C];2008
2 ;Corporate Characteristics and Social Disclosure[A];[C];2006
3 SHEN,Hongtao YANG,Yi (Accountancy Dept,Jinan University Guangzhou Guangdong Xiamen National Accounting Institute Xiamen Fujian);Business Accountants' Attitudes to Corporate Social Disclosure and Their Practices[A];[C];2007
4 Han chuanmo & Sun qingxia (Tianjin University of Finance & Economy);The Positive Accounting Rerearch’ Developing Path in China——statistical analysis on the papers in Economic Research Journal and Accounting Research from 1988 to 2006[A];[C];2007
5 Zhang Zhaoguo Yin Kaiguo Li Gengqin (School of Management, Huazhong University of Science & Technology, Wuhan 430074, Hubei, China);Study on the Relationship between Corporate Social Responsibility and Financial Performance Under the Framework of Stakeholder Theory[A];[C];2009
6 He Xianjie,Xiao Tusheng and Chen Xinyuan (School of Accountancy,Shanghai University of Finance and Economics,,200433);Corporate Social Responsibility and Financial Constraints[A];[C];2011
7 Ma Yuzhen Yuan Cuicui Guangdong University of Business Studies,the Accounting Department,Guangzhou 510320;Research on the relevance between corporate social responsibility information disclosure and corporate value[A];[C];2011
8 JIE GAO SHAOBING PENG The School of Accounting,Southwestern University of Finance and Economics Chengdu 610074;The evaluation of the fulfillment of corporate social responsibility——based on the dynamic corporate social responsibility view[A];[C];2011
9 WAN Shou-yi LIU Zheng-yang (School of Accounting,Dongbei University of of Finance and Economics,Dalian,Liaoning,116025,China);The Study of Company Value and Social Responsibility Cost——the evidence from listed companies of CSI300 index[A];[C];2011
10 Deng Dejun Xiao Wenjuan (Business School of Guangxi University,Nanning 530004,China);Does Corporate Social Responsibility Pay off?[A];[C];2011
【Secondary Citations】
Chinese Journal Full-text Database 10 Hits
1 CHEN Kun yu 1,CHEN Kun qiong 2 (1 Management School of Xi'an Jiaotong University,Xi'an 710049;2 Fuyuan Library of Yunnan Province,Fuyuan 655500,China);Introduction and discusstion for stakeholders corporate governance[J];Journal of Beijing University of Posts Telecommunications;2002-02
2 GAO Feng-min(The White City Normal School Manages the Department, White City in Jilin, 137000, China);Relationship Marketing & Customer Relationship Management[J];Commercial Research;2004-24
3 QIAO Xu-dong(School of Accounting, Xi'an Jiaotong University, Xi'an 710061,China);An Empirical Study into Voluntary Disclosure of Listed Companies' Annual Report[J];Modern Economic Science;2003-02
4 FAN Zhi-ping, WANG Jian-yu, CHEN Yuan (School of Business Administration,Northeastern University,Shenyang 110004,China);A Review On Customer Relationship Managem ent[J];Systems Engineering;2002-06
5 CHEN Hong-hui, JIA Sheng-hua (Management School of Zhejiang University, Hangzhou 310027, China);Obtaining Inside Information,Efficiency Trade-off and Enhancing Function of Directorate:A Hypothesis of the Role of IND and Its Application[J];China Industrial Economy;2002-02
6 CHEN Wei zheng WU Ji hong REN Pei yu (Business school of Sichuan University, Chengdu 610064, China);Stakeholder Models Measuring Corporate Social Performance[J];China Industrial Economy;2002-07
7 JIA Sheng-hua CHEN Hong-hui(Zhejiang University, Hangzhou 310027, China);Convergence or Divergence:On the Evolution Tendency of Corporate Governance Models in Globalization[J];China Industrial Economy;2003-01
8 LI Zheng(College of Management,Xiamen University,Xiamen 361005,China);A Study on Relation of Corporate Social Responsibility and Corporate Value:Empirical Evidence from Shanghai Securities Exchange[J];China Industrial Economy;2006-02
9 XU Shang-kun1,YANG Ru-dai2(1.School of Business,Renmin University of China,Beijing 100872,China;2.China Center for Economic Research,Peking University,Beijing 100871,China);A Conclusive Analysis within the Conceptive Scope of Corporate Social Responsibility[J];China Industrial Economy;2007-05
10 XU Zheng-liang, LIU Na(Management School, Jilin University, Changchun 130025, China);Research on Management Integration of CSR and Corporate Strategic Objective Based on Sustainable Development[J];China Industrial Economics;2008-09
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved