Evaluation on Accounting Information Disclosure of Social Responsibility of Agricultural Listed Companies based on Factor Clustering Analysis

被引：0

作者：

Dai Pengjun ^{[1
]}

Dong Shulan ^{[1
,2
]}

机构：

[1] Shenyang Agr Univ, Coll Econ & Management, Shenyang, Liaoning, Peoples R China

[2] Heilongjiang Bayi Agr Univ, Coll Econ & Management, Daqing, Heilongjiang, Peoples R China

来源：

2011 INTERNATIONAL CONFERENCE ON FUTURE COMPUTER SCIENCE AND APPLICATION (FCSA 2011), VOL 4 | 2011年

关键词：

agricultural listed company; social responsibility; accounting information disclosure;

D O I：

暂无

中图分类号：

TP301 [理论、方法];

学科分类号：

081202 ;

摘要：

According to the theories of social responsibility and stakeholders, from 4 angles of the direct stakeholder responsibility, governmental responsibility, disadvantaged groups and environmental responsibility, we construct the index system of the accounting information disclosure of social responsibility. We take the agricultural listed companies of the stock markets in Shanghai and Shenzhen as samples, take advantage of factor analysis and clustering analysis to evaluate the level of the accounting information disclosure of the agricultural listed companies. The result shows: except that the level of the accounting information disclosure of the governmental responsibility which the state force to perform is high, the level of the accounting information disclosure of other social responsibility which the companies perform voluntarily is very low, which causes the overall level of the accounting information disclosure of agricultural listed companies is very low.

引用

页码：184 / 192

页数：9