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《Accounting Research》 2007-03
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Corporate characteristics and social disclosure——Evidence from listed companies in China

Shen Hongtao  
Under the research framework of voluntary disclosure and combined with the theory of Corporate Social Responsibility (CSR),the paper empirically analyzes the relationship between corporate characteristics and social disclosure.The paper selects A share companies listed in Shanghai and Shenzhen Stock Exchanges during 1999-2004 as a sample,and develops Social Disclosure Index (SDI) based on content analysis.The results show:(1) the companies with big scale and excellent long-term performance are tends to disclose more social information;(2) the leverage and refinancing demand are irrelevant with social disclosure;(3) the disclosure environment,including listing status and disclosure period,is significant related with social disclosure.The paper finally provides some suggestions for the providers,users and regulators of social information.
【Fund】: 广东省普通高校人文社会科学重点研究基地重大研究项目《企业价值创造动因及其持续性评估体系研究》(项目批准号:04JDXM63006)的阶段性成果
【CateGory Index】: F233
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