规范同形、社会责任信息披露质量与财务绩效  

Relationship Between Normative Isomorphism,Information Disclosure Quality of Social Responsibility and Financial Performance

作　　者：范树峰 Fan Shu-feng(School of Business, Fuzhou Institute of Technology, Fuzhou 350506 Fujian,China)

机构地区：[1]福州理工学院商学院,福建福州350506

出　　处：《徐州工程学院学报（社会科学版）》2022年第1期82-93,共12页Journal of Xuzhou Institute of Technology：Social Sciences Edition

基　　金：2021年度福建省福州理工学院校级科研基金项目“内部控制对企业财务绩效影响研究”(FTKY21032)。

摘　　要：以规范同形作为研究的切入点,试图通过对市场数据的分析,得出企业社会责任信息披露质量与企业的财务绩效之间所呈现的关系及这种关系的影响因素。具体来说,研究试图通过探索制度环境中的规范同形因素是否以及如何影响企业社会责任信息披露质量与企业财务绩效的关系来进一步探讨这个问题。研究发现企业上期社会责任信息披露质量越高,本期财务绩效越好;作为调节变量,规范同形因素会弱化社会责任信息披露质量对财务绩效的影响作用。Taking normative isomorphism as the starting point of research,this paper tries to find out the relationship between the disclosure quality of corporate social responsibility information and the financial performance of enterprises and the influential factors of this relationship through the analysis of market data.Specifically,it attempts to further explore this issue by exploring whether and how the normative isomorphic factors in the institutional environment affect the relationship between the disclosure quality of corporate social responsibility information and corporate financial performance.It is found that the higher the quality of corporate social responsibility information disclosure in the previous period,the better the current financial performance;as a regulatory variable,normative isomorphic factors will weaken the influence of social responsibility information disclosure quality on financial performance.

关 键 词：规范同形 社会责任信息披露质量 财务绩效 

分 类 号：F832.51[经济管理—金融学] F270