社会责任信息的质量与决策价值评价——上市公司会计年报的内容分析

本文采用了内容分析的方法和信息质量特征的概念框架对我国上市公司的会计年报中披露的社会责任信息的质量和决策价值进行了整体评价。研究发现我国上市公司的会计年报中的社会责任信息质量水平和决策价值较低。文章最后提出在缺乏信息披露监管制度的情况下,会计年报可能并不是社会责任信息披露的首选的观点。

Assessment on the Quality and Decision Value of the Social Responsibility Disclosures:A Content Analysis of the Financial Annual Reports of List Companies

In this study,according to the information quality characteristics conceptual framework we conduct a content analysis to give the quality and decision value of social responsibility disclosures in annual reports of list companies from China a whole assessment,and find that the quality and decision value level of social responsibility disclosures in annual reports is lower.Finally,we suggest that financial annual report is not the optimal choice for social responsibility disclosure if there lack of regulations.