战略差异与企业社会责任信息披露

Strategic Differences and Corporate Social Responsibility Information Disclosure

摘要: 本文结合企业的战略选择和发展需要，从企业战略差异这一独特视角，系统分析与检验了企业战略差异影响社会责任信息披露的影响，实证研究发现企业战略差异度越大，其社会责任信息披露质量越差。在进一步研究中，本文对战略差异影响企业社会责任信息披露的作用机制进行了初步的探讨，发现战略差异可以通过现金持有水平和和应计盈余管理对社会责任信息披露的质量产生影响，本文的研究结论具有重要的理论和实践意义。

Abstract: Based on the strategic choice and development needs of enterprises, this paper systematically analyzes and tests the impact of corporate strategic differences on social responsibility information disclosure from the unique perspective of corporate strategic differences, and finds that the greater the corporate strategic differences, the worse the quality of social responsibility information disclosure. In the further research, this paper makes a preliminary discussion on the mechanism of strategic differences affecting corporate social responsibility information disclosure, and finds that strategic differences can affect the quality of corporate social responsibility information disclosure through the level of cash holdings and accrual earnings management. The research conclusions of this paper have important theoretical and practical significance.