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中文摘要：
以我国2009～2012年沪深市A股上市公司为研究样本,采用润灵环球责任评级公司对企业社会责任报告的评级得分作为社会责任信息披露的代理变量,从财务分析师盈利预测的角度,考察社会责任信息披露的经济后果。研究结果表明,企业社会责任信息披露质量有助于降低分析师盈利预测误差,但对预测分歧度的影响不明显;企业社会责任信息披露对分析师盈利预测准确性和预测分歧度的正面影响在国有企业及内部控制较好的公司更加明显。
英文摘要：
From the angle of the earnings forecast by financial analysts,the investigation to the economic consequence of the disclosure related to corporation social responsibility（CSR）is finished by two steps：firstly taking as sample the A share of Shanghai and Shenzhen of listed companies of China from 2009 to 2012,and secondly making the rating score of CSR Report by Rankins as the proxy variables of the disclosure.It is shown in the research that the disclosure quality of CSR information is helpful to decrease the errors of earnings forecast but the influecne is less obvious on the divergence,and the positive influence on the accuracy and divergence of the forecast in the disclosure is more obvious in state-owned enterprises as well as in corporations with the better interior control.
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