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《Systems Engineering》 2009-02
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Empirical Analysis of Information Disclosures of Social Responsibilities of Listed Companies Based on the Corporate Value

LIU Dong-rong,MAO Li-ming,LI Shi-hui,YAN Min (School of Business,Central South University,Changsha 410083,China)  
Empirical study has been made to analyze the correlation of corporate value and information disclosures of social responsibilities based on 115 companies listed before 2007 from Shanghai Stock Exchange.The results show that the correlation between them is not strong,but there exists a significant positive correlation between the scale of listed companies and the amount of information disclosures.Furthermore,other indexes such as basic earning per share and returns on equity contribute nothing to corporate information disclosure of social responsibilities.
【Fund】: 教育部人文社科研究青年基金资助项目(07JC630055);; 湖南省企业战略管理与投资决策研究基地资助项目
【CateGory Index】: F275;F832.51;F224
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