CM企业社会责任信息披露对权益资本成本的影响

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1、密级公开分类号XI’ANTECHNOLOGICALUNIVERSITY专业硕士学位论文CM企业社会责任信息披露对权益资本成本的影响张梦阳指导教师田敏教授申请学位类别会计硕士2018年5月10日关键词：企业社会责任信息披露；案例分析；CM房地产企业；权益资本成本TheImpactofSocialResponsibilityInformationDisclosureonEquityCapitalCostofCMEnterpriseDiscipline:MPAccStudentSignature:SupervisorSignature:AbstractIntheglobalizat

2、ionera,withthedeepeningofpeople’sunderstandingofsustainabledevelopmentstrategies,allsectorsofsocietyhavenotonlylimitedtheirattentiontothebusinessconditionsofenterprisesandthequalityoftheirproducts,butalsopaidmoreattentiontowhatcompanieshavedoneforsocietyandwhatdutiestheyhavefulfilled.Theref

3、ore,allrelevantgovernmentdepartmentshaveintroducedvariouskindsofpoliciestoguideenterprisestofulfillthesocialresponsibilityandpublishtheperformance.Withtheproblemsofdonationscandal,qualityproblems,taxevasionandcollusionbetweenofficialsandrealestatecompanies,thesocialresponsibilityinformation

4、disclosureoftherealestateindustryishighlyconcernedbyall.Thereasonwhyrealestateenterprisescanbetterdosocialresponsibilityanddiscloseisthatithasthefinancialstrengthtoguarantee.Asweknowall,therealestateindustryhasthecharacteristicsoflargecapitalrequirements.Inordertoraiseandusethefundsbetter,t

5、herealestateenterpriseswillraisefundsbyissuingstocks.Therefore,consideringandexploringtheimpactofsocialresponsibilityinformationdisclosedbyrealestateenterprisesonthecostofequitycapitalisofgreatpracticalsignificanceandpracticalvalueforrealestateenterprises.Thispaperadoptsthemethodofcasestudy

6、tostudytheimpactofdisclosureofsocialresponsibilityinformationofCMrealestatecompaniesonthecostofequitycapital.CMcompanieshavereleasedsocialresponsibilityreportseveryyearinrecentyears.Inordertomakedisclosuremorerepresentative,selectedthetwoeventsoftheCMcompany'sfirstreleaseofsocialresponsibil

7、ityreportandthepublicationofarelativelycompletesocialresponsibilityreporttostudytheirimpactmechanism,accordingtothedataindicatorsofthemarketreactionafterthereleaseofthereport.Italsostudiestheinformationdisclosureandequityfinancingofthesocialresponsibilit