本文選題：企業(yè)社會(huì)責(zé)任 + 企業(yè)盈利能力��； 參考：《湖北工業(yè)大學(xué)》2017年碩士論文

【摘要】：隨著資本市場(chǎng)的不斷發(fā)展,財(cái)務(wù)信息不再作為投資者評(píng)價(jià)資本市場(chǎng)的唯一標(biāo)準(zhǔn),企業(yè)社會(huì)責(zé)任報(bào)告數(shù)量的飛躍式發(fā)展使得投資者逐漸認(rèn)識(shí)到企業(yè)社會(huì)責(zé)任的重要性。企業(yè)在社會(huì)責(zé)任整體戰(zhàn)略、履行績(jī)效、信息披露格式和規(guī)范性以及行業(yè)性評(píng)價(jià)都將影響市場(chǎng)對(duì)企業(yè)的反應(yīng);同時(shí)具有良好社會(huì)責(zé)任表現(xiàn)的企業(yè),可以給企業(yè)帶來(lái)良好的聲譽(yù)效應(yīng),給投資者一個(gè)樂(lè)觀的、穩(wěn)定的未來(lái)盈利預(yù)期,其盈利能力在未來(lái)更加能夠維持,從而財(cái)務(wù)信息的價(jià)值也就越高。因此,對(duì)企業(yè)社會(huì)責(zé)任信息披露的市場(chǎng)反應(yīng)進(jìn)行研究具有一定的理論意義和實(shí)際意義。本文分為五個(gè)部分:第一章引言概述企業(yè)社會(huì)責(zé)任信息披露的市場(chǎng)反應(yīng)研究依據(jù)的的背景和研究意義,梳理全文思路;第二章文獻(xiàn)綜述通過(guò)梳理國(guó)內(nèi)外學(xué)者有關(guān)企業(yè)社會(huì)責(zé)任與市場(chǎng)反應(yīng)關(guān)系、企業(yè)社會(huì)責(zé)任與企業(yè)盈利能力或者財(cái)務(wù)業(yè)績(jī)關(guān)系、企業(yè)盈利能力或者財(cái)務(wù)業(yè)績(jī)與市場(chǎng)反應(yīng)關(guān)系的研究成果,明確各變量之間的相互關(guān)系;第三章理論分析對(duì)企業(yè)社會(huì)責(zé)任起源與發(fā)展及邏輯論證所需要的相關(guān)理論進(jìn)行闡述;第四章實(shí)證分析,通過(guò)邏輯推理提出研究假設(shè),選取樣本和研究模型進(jìn)行描述性統(tǒng)計(jì)分析和多元回歸分析,從而驗(yàn)證假設(shè);第五章研究結(jié)論與展望總結(jié)研究結(jié)論,突出創(chuàng)新點(diǎn),為后續(xù)研究提供新思路。本文研究結(jié)論如下:(1)企業(yè)社會(huì)責(zé)任信息披露具有顯著的市場(chǎng)反應(yīng);(2)企業(yè)社會(huì)責(zé)任信息披露質(zhì)量越好的企業(yè),市場(chǎng)評(píng)價(jià)也就越好;(3)企業(yè)社會(huì)責(zé)任信息披露質(zhì)量越高,越能給企業(yè)帶來(lái)良好的聲譽(yù)效應(yīng),企業(yè)盈利能力的決策有用性越強(qiáng),市場(chǎng)反應(yīng)越好;(4)充分驗(yàn)證了潤(rùn)靈環(huán)球(RKS)社會(huì)責(zé)任評(píng)級(jí)體系的合理性以及應(yīng)該提升和規(guī)范指標(biāo)的部分。本文創(chuàng)新點(diǎn)如下:(1)考慮了企業(yè)社會(huì)責(zé)任信息披露對(duì)企業(yè)盈利能力市場(chǎng)評(píng)價(jià)的影響,從而驗(yàn)證企業(yè)社會(huì)責(zé)任信息披露的聲譽(yù)效應(yīng)。國(guó)內(nèi)外學(xué)者大多只就財(cái)務(wù)信息的市場(chǎng)反應(yīng)或者某類社會(huì)責(zé)任信息(如捐贈(zèng)、員工權(quán)益、環(huán)境污染等)的市場(chǎng)反應(yīng)研究且對(duì)兩者同時(shí)披露的市場(chǎng)反應(yīng)研究較少;(2)選取系統(tǒng)化的潤(rùn)靈環(huán)球社會(huì)責(zé)任評(píng)級(jí)體系從整體(評(píng)級(jí)總分及賦值)到部分(整體性評(píng)價(jià)M、內(nèi)容性評(píng)價(jià)C、技術(shù)性評(píng)價(jià)T及行業(yè)性評(píng)價(jià)i)驗(yàn)證社會(huì)責(zé)任信息披露的市場(chǎng)反應(yīng),同時(shí)驗(yàn)證了第三方機(jī)構(gòu)評(píng)級(jí)體系的合理性以及應(yīng)該提升和規(guī)范的部分。
[Abstract]:With the development of capital market, financial information is no longer the only standard for investors to evaluate capital market. The rapid development of CSR reports makes investors realize the importance of CSR.Corporate social responsibility overall strategy, performance performance, information disclosure format and standardization, as well as industry evaluation will affect the market response to enterprises; at the same time, enterprises with good social responsibility performance,It can bring good reputation effect to the enterprise, give investors an optimistic, stable future profit expectation, its profitability can be maintained in the future, so the value of financial information will be higher.Therefore, it has certain theoretical and practical significance to study the market reaction of corporate social responsibility information disclosure.This paper is divided into five parts: the first chapter introduces the background and significance of the research basis of the market response to corporate social responsibility information disclosure, combing the ideas of the full text;The second chapter reviews the relationship between corporate social responsibility (CSR) and market response, corporate social responsibility (CSR) and corporate profitability or financial performance.The research results of the relationship between corporate profitability or financial performance and market reaction clarify the interrelation among variables. Chapter III theoretical analysis of the origin and development of corporate social responsibility and the relevant theory needed to demonstrate the logic of corporate social responsibility.Chapter IV empirical analysis, through logical reasoning proposed research assumptions, selected samples and research models for descriptive statistical analysis and multiple regression analysis to verify the hypothesis;To provide a new idea for the follow-up study.The conclusion of this paper is as follows: 1) Corporate social responsibility information disclosure has significant market response. 2) the better the quality of corporate social responsibility information disclosure, the better the market evaluation will be.) the higher the quality of corporate social responsibility information disclosure, the higher the quality of corporate social responsibility information disclosure.The more good reputation effect can be brought to the enterprise, the stronger the decision usefulness of profitability and the better the market response.) the rationality of RKS) social responsibility rating system and the part that should be promoted and standardized are fully verified.The innovation of this paper is as follows: (1) considering the influence of corporate social responsibility information disclosure on the market evaluation of corporate profitability, so as to verify the reputation effect of corporate social responsibility information disclosure.Most scholars at home and abroad only deal with the market reaction of financial information or some kind of social responsibility information (such as donation, employee rights and interests).Research on market response of environmental pollution, etc., and less research on market response disclosed at the same time) selection of a systematic global social responsibility rating system for Runling from the whole (rating total score and assignment) to part (holistic evaluation)M, content evaluation C, technical evaluation T and industry evaluation I) to verify the market response of social responsibility information disclosure,At the same time, it verifies the rationality of the third party agency rating system and the part that should be promoted and standardized.
【學(xué)位授予單位】：湖北工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F270;F275

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