Influence of income smooth surplus management on social responsibility information disclosure:a case from real data of listed companies on Shenzhen Stock Exchange in 2009
In order to verify if income smooth surplus management influences information disclosure of social responsibility of enterprises,71 companies are selected from the selection list of social responsibility of state-owned listed companies in 2009.Through the research,it is found that the higher the income smooth surplus management degree,the lower the information disclosure level of social responsibility;the larger the scale of listed companies,the more the information disclosure degree of social responsibilit...
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