论文部分内容阅读
基于文本挖掘技术,本文提出了一种新的评价企业社会责任信息披露主客观性的方法 ;选取了2009—2015(1)年我国上市公司发布的社会责任报告全部样本,对信息披露主客观性的变化态势、特征及异常值等情况进行了整体、量化分析,并探讨了实证结果的形成原因及相关政策效力。研究表明:我国上市公司社会责任报告主观性得分总体上为正态分布,呈历年上升趋势;2011—2013年直线增长;不同行业、不同年份间差异性显著;行业异质性与政策调控是差异形成的主要原因。本文为企业社会责任理论研究提供了重要的实证依据,也为企业非财务信息披露与规范性文本的客观性评价提供了一个新的思路。
Based on the text mining technology, this paper presents a new method to evaluate the subjectivity and objectivity of corporate social responsibility information disclosure; selects all the social responsibility reports published by Chinese listed companies from 2009 to 2015 (1), and analyzes the subjectivity and objectivity of information disclosure The changing situation, the characteristic and the outlier, etc., Carried on the overall, the quantitative analysis, and discussed the reason of the positive result and the related policy effectiveness. The research shows that the subjective scores of social responsibility reports of listed companies in China are generally normal distribution, showing an upward trend over the years; linear growth in 2011-2013; significant differences between different industries and in different years; differences in industry heterogeneity and policy control The main reason for the formation. This article provides an important empirical evidence for the study of corporate social responsibility theory, and also provides a new idea for the non-financial information disclosure and objectivity evaluation of normative texts.