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8452履行社会责任的公司究竟是真心实意的“好公民”还是表里不一的“好演员”？文章基于业绩预告视角，研究了企业社会责任声誉与行为背离的异象。研究发现，企业履行社会责任越佳，发布业绩预告的概率越低，初步表明我国很可能存在企业社会责任背离的“好演员”。进一步的实证表明，在发布业绩预告的企业中，企业社会责任评分越高，业绩预告的准确性和精确性也越高。这表明发布业绩预告且履行社会责任好的企业是真心实意的“好公民”。文章的研究表明，业绩预告行为有助于利益相关者甄别履行社会责任好的企业是“好公民”还是“好演员”，也有利于投资者做出投资决策和缓解市场信息不对称。
“好公民”还是“好演员”：企业社会责任行为异象研究—基于企业业绩预告视角
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引用本文
刘柏, 卢家锐. “好公民”还是“好演员”：企业社会责任行为异象研究—基于企业业绩预告视角[J]. 财经研究, 2018, 44(5): 97-108.
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