Research on the Disclosure of Social Responsibility Accounting Information in Chinese Listed Power Companies

被引:0
|
作者
Hua Shuanglian [1 ]
Jiang Ling [2 ]
机构
[1] Shandong Univ Sci & Technol, Sch Econ & Management, Jinan 266510, Peoples R China
[2] Rencheng Reg Elect Power Co, Dept Finance, Jining 266510, Peoples R China
关键词
Listed Power Companies; Social Responsibility; Information Disclosure;
D O I
暂无
中图分类号
O29 [应用数学];
学科分类号
070104 ;
摘要
This paper focus on the disclosure of the corporate social responsibility accounting information of 58 listed power companies which issued A shares and B shares in the Shanghai and Shenzhen Stock Exchange in 2006. We study their annual report samples select 55 valid sample, and see their social responsibility information disclosure from the content, mode, methods in 2006. We find that there are some shortcomings about social responsibility disclosure in listed power companies, then we give the suggestions.
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页码:618 / +
页数:2
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