注意,海外交叉上市和金融板块不在本名单里,本名单包括SZ100和SH治理板块。
原始数据来源为wind数据库,手工下载整理
参考文献:
Chen, Y., Hung, M., Wang, Y. (2017). The Effect of Mandatory CSR Disclosure On Firm Profitability and Social Externalities: Evidence From China. Journal of Accounting and Economics, 65(1), 169-190Liu, L., Tian, G. (2019). Mandatory CSR Disclosure, Monitoring and Investment Efficiency: Evidence From China. Accounting & Finance