上市公司高管团队特征对企业社会责任披露的影响研究

《上市公司高管团队特征对企业社会责任披露的影响研究》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、大连理工大学硕士学位论文ResearchontheImpactofTopManagementTeamCharacteristicsontheCorporateSocialResponsibilityDisclosureofListedCompaniesAbstractMaximizationofcorporatesocialresponsibilityasanewdirectionforfuturedevelopment，hasbeenvaluedbythecommunity．Fromthebeginnin

2、gofthe1990s，Chinesescholarsstartedtheresearchoncorporatesocialresponsibility．Tothetwenty-firstcentury，scholarsstartedtoresearchoncorporatesocialresponsibility，disclosure，evaluationanddisclosuremechanisms．Buttherearefewresearchesonthefactorsaffectingdisclos

3、ure，whichistheantecedentofbehaviorofcorporatesocialresponsibilitydisclosure．Itisknownthatanydecision-makingbehaviorandstrategicchoicesinthecorporatearecloselyrelatedtothetopmanagers，SOiscorporatesocialresponsibility．Therefore，thispaperattemptstostudyitseff

4、ectoncorporatesocialresponsibilitydisclosurefromtheperspectiveofthetopmanagementteam．Basedonthehigh—levelechelonstheory，corporationsocialresponsibilitystrategy，thispaperstudiedthetopmanagementteamandcorporatesocialresponsibilityformfollowingaspects．Firstly

5、，thispaperreviewedrelevantliteraturesonthebasisofexistingtheories，analyzedtherelationshipbetweenthetopmanagementteamcharacteristicsandcorporatesocialresponsibilitydisclosure．Secondlybasedontherelevantliteratureandtheory，thispaperselected297listedcompaniest

6、ostudytherelationshipbetweentopmanagementteamcharacteristicsandcorporatesocialresponsibilitydisclosure．Thetopmanagementteamcharacteristicsincludedaverageage，averagetenure，averageeducationlevel，averagesalary，teamsize，heterogeneityofage，heterogeneityoftenure

7、，heterogeneityofeducationandheterogeneityofsalary．Andthelevelofcorporatesocialresponsibilitydisclosureisevaluatedbythecorporatesocialresponsibilitydevelopmentindex(CDI)．Thirdly，choosethenatureofcorporateownershipasthemoderatorandcomparethedifferencesofther

8、elationshipoftopmanagementteamcharacteristicsandcorporatesocialresponsibilitydisclosure．Empiricalstudieshavefound：inadditiontoaverageage，heterogeneityofageandheterogeneityofeducation，theremainingsixindependen