【摘要】 文章采用2009-2013年中国A股上市公司的数据,研究了企业社会责任信息披露对R&D投资的影响。研究发现企业社会责任信息披露能够促进R&D投资。企业社会责任信息披露水平越高,企业的R&D投资受到的融资约束程度越低,进而提升R&D投资强度。更多还原

【Abstract】 By analyzing the data of 2009-2013 A-share listed companies in China, this paper explores the influence of social responsibility of enterprises on R&D investment. It is found that social responsibility disclosure will promote R&D investment. The higher level of disclosure, the lower level of restriction on R&D investment financing and the heavier R& D investment.更多还原