沈阳工业大学学报：社会科学版2011，Vol.4Issue(4)：355-358,4.
收入平滑盈余管理对社会责任信息披露的影响——来自2009年深市上市公司的经验数据
Influence of income smooth surplus management on social responsibility information disclosure.a case from real data of listed companies on Shenzhen Stock Exchange in 2009
摘要
Abstract
In order to verify if income smooth surplus management influences information disclosure of social responsibility of enterprises, 71 companies are selected from the selection list of social responsibility of state-owned listed companies in 2009. Through the research, it is found that the higher the income smooth surplus management degree, the lower the information disclosure level of social responsibility; the larger the scale of listed companies, the more the information disclosure degree of social responsibility; the smooth degree of surplus is an important factor influencing the information disclosure degree of social responsibility of listed companies, and has remarkable influence on social responsibility information disclosure; and the debt to asset ratio has no significant influence on information disclosure of social responsibility.关键词
企业社会责任/收入平滑/盈余管理/信息披露/上市公司Key words
social responsibility of enterprise/income smooth/surplus management/informationdisclosure/listed company分类
管理科学引用本文复制引用
刘敏,李大龙..收入平滑盈余管理对社会责任信息披露的影响——来自2009年深市上市公司的经验数据[J].沈阳工业大学学报：社会科学版,2011,4(4):355-358,4.基金项目
辽宁省教育厅人文社会科学研究资助项目（20098084）. （）
