| 分析师倾向于跟进社会责任表现好的公司吗?; Are Analysts Inclined to Follow Up Corporations with Good Social Responsibility Performance? | |
| 刘彦来 ; 刘桂琼 ; 杨玉坤 | |
| 2014-03-15 | |
| 关键词 | 分析师跟进 社会责任表现 公司治理 双向固定效应 Analyst Follow-up Social Responsibility Performance Corporate Governance Two-way Fixed Effects |
| 英文摘要 | 本文以2008年-2010年沪深上市公司为样本,运用短面板数据以及个体和时间双向固定效应模型,实证检验了分析师跟进与企业社会责任表现之间的关系。研究发现(1)企业社会责任表现对分析师跟进程度具有正向影响,且这种影响具有滞后性;(2)高公司治理水平能够增强社会责任表现对分析师跟进程度的正向影响。研究结果为推动企业积极履行社会责任、优化公司治理结构和引入社会责任报告第三方鉴证指引了方向。; Using a sample of listed companies in SSE and SZSE for the period 2008-2010, this paper introduces short panel data and two-way fixed effects model to test the relationship between analyst follow-up and the performance of corporate social responsibility(CSR).We find that CSR performance has a positive impact on analyst follow-up, however such impact is a little lagged.We also find that high level of corporate gov-ernance can enhance the positive relationship between analyst follow-up and CSR performance.The results indicate that corporations should fulfill their social responsibilities, optimize the corporate governance structure and introduce the independent third parties to attest the social responsibili-ty reports.; 国家自然科学基金项目“全球金融风暴背景下中国企业财务决策行为研究”(批准号70972110)的资助 |
| 语种 | zh_CN |
| 内容类型 | 期刊论文 |
| 源URL | [http://dspace.xmu.edu.cn/handle/2288/124590]  |
| 专题 | 财会院－已发表论文 |
| 推荐引用方式 GB/T 7714 | 刘彦来,刘桂琼,杨玉坤. 分析师倾向于跟进社会责任表现好的公司吗?, Are Analysts Inclined to Follow Up Corporations with Good Social Responsibility Performance?[J],2014. |
| APA | 刘彦来,刘桂琼,&杨玉坤.(2014).分析师倾向于跟进社会责任表现好的公司吗?.. |
| MLA | 刘彦来,et al."分析师倾向于跟进社会责任表现好的公司吗?".(2014). |
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