“羊群效应”影响下的上市公司社会责任信息披露同形性研究  

A Study of the Isomorphism of Listed Companies' CSR Information Disclosure under the Influence of Herd Behavior

作　　者：蒋尧明[1] 郑莹[1] 

机构地区：[1]江西财经大学会计发展研究中心,江西南昌330013

出　　处：《当代财经》2015年第12期109-117,共9页Contemporary Finance and Economics

基　　金：国家自然科学基金项目(71362008);“赣鄱英才555工程”领军人才培养计划项目“上市公司财务报告的虚假陈述、经济后果及其监管”;江西省社会科学“十二五”(2015)规划项目“特殊普通合伙制会计师事务所利润分享、规模效率与审计质量研究”;上海商学院财经学院系部科研项目

摘　　要：以2009-2013年发布社会责任报告的上市公司为研究样本,考察"羊群效应"对上市公司社会责任信息披露行为产生的影响以及由此产生的同形性。研究发现,样本公司在披露意愿、时机、水平和模仿对象上都表现出了趋同的特性,存在明显的羊群行为。特别是在报告披露参照和模仿对象的选择上,85%的样本公司选择参照国内标准进行报告的编写,但是仍有15%的样本公司,可能出于追求更高声誉和企业形象的要求,选择偏离"羊群"的行为,以国际通行标准(GRI:G3标准)为参考进行报告的编制,在这1 5%的样本公司中,有海外上市或经营背景的企业要比不具海外上市或经营背景的企业更有可能参照国际标准进行报告的编制。Taking the listed companies which released their CSR reports from 2009 to 2013 as the research samples, this paper investigates the influence of herd behavior on the listed companies＇ social responsibility information disclosure and the isomorphism thereby produced. The results show that those sample firms have shown the characteristics of homomorphism in their willingness, timing, level and mock objects when disclosing, which presents obvious herd behavior. Especially during the selection of the reference and mock objects of CSR reports, 85% of the sample firms choose the do- mestic standards as reference standards for the preparation of their reports, while there are still 15% of the sample firms deviated from the route of the ＂herd＂ , choosing the international standard （GRI：G3 standard） for the preparation of their reports, possibly out of their requirements for higher reputation and better corporate image. Among the 15% sample companies, those with business back- grounds of overseas listing or operation are more likely to prepare their CSR reports according to the international standards than those without.

关 键 词：社会责任信息披露 羊群效应 同形性 模仿对象 

分 类 号：F233[经济管理—会计学]