【摘要】：CEO在整個(gè)高管團(tuán)隊(duì)對(duì)最終決策的形成至關(guān)重要,直接關(guān)系到企業(yè)價(jià)值創(chuàng)造和市場(chǎng)表現(xiàn)。將公司CEO薪酬作為一個(gè)獨(dú)立的變量來分析,并檢驗(yàn)其對(duì)企業(yè)社會(huì)責(zé)任披露施加怎樣的作用,以及如何影響公司市場(chǎng)績效的波動(dòng),可以為監(jiān)管層進(jìn)一步完善中國上市公司社會(huì)責(zé)任信息披露制度提供參考。從檢驗(yàn)CEO薪酬、企業(yè)市場(chǎng)價(jià)值與社會(huì)責(zé)任信息披露之間的內(nèi)在關(guān)聯(lián)可知,越來越多的上市公司開始重視對(duì)外披露企業(yè)社會(huì)責(zé)任,并積極主動(dòng)地?cái)U(kuò)充具體內(nèi)容;總體上社會(huì)責(zé)任信息披露質(zhì)量較好的公司其CEO薪酬較高,企業(yè)市場(chǎng)價(jià)值令人滿意;不同所有制性質(zhì)的公司在披露社會(huì)責(zé)任方面的表現(xiàn)差異性未能消除,滬市的制造業(yè)企業(yè)更傾向于積極的社會(huì)責(zé)任信息披露。
[Abstract]:CEO in the entire executive team is crucial to the formation of final decisions, directly related to enterprise value creation and market performance. This paper analyzes the CEO compensation as an independent variable, and tests its effect on corporate social responsibility disclosure and how it affects the volatility of corporate market performance. It can provide a reference for regulators to further improve the social responsibility information disclosure system of listed companies in China. From the test of CEO compensation, the relationship between corporate market value and social responsibility information disclosure, we can see that more and more listed companies begin to attach importance to the disclosure of corporate social responsibility, and actively expand the specific content; On the whole, the companies with good quality of social responsibility information disclosure have higher CEO compensation and satisfactory market value. The differences in the disclosure of social responsibility of different ownership companies can not be eliminated, and manufacturing enterprises in Shanghai stock market are more inclined to actively disclose social responsibility information.
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本文編號(hào)：2320723