公司特征、行业竞争属性与环境信息披露——来自我国重污染行业上市公司的经验证据
DOI:
作者:
作者单位:

作者简介:

通讯作者:

基金项目:


Corporate Characteristics, Industrial Competition Attribute and Environmental Information Disclosure—Based on Empirical Evidence from Listed Companies of Heavy Pollution Industries
Author:
Affiliation:

Fund Project:

  • 摘要
  • |
  • 图/表
  • |
  • 访问统计
  • |
  • 参考文献
  • |
  • 相似文献
  • |
  • 引证文献
  • |
  • 资源附件
    摘要:

    以2009—2013年我国重污染行业上市公司的非平衡面板数据为研究样本,对上市公司的企业社会责任报告进行内容分析,构建公司环境信息披露指数,研究公司规模、盈利能力、财务杠杆等公司特征和行业竞争属性对公司环境信息披露水平的影响,分析表明:公司规模、盈利能力与公司环境信息披露水平具有显著的正相关关系,规模越大、盈利能力越好的公司越倾向于披露环境信息;财务杠杆对公司环境信息披露水平没有显著影响;垄断性行业公司的环境信息披露水平高于竞争性行业公司。因此,环境管制应与行业竞争属性相结合,并不断完善环境立法、环境监管制度及环境信息披露指引。

    Abstract:

    This paper selects the unbalanced panel data from 2009 to 2013 of Chinese listed companies in heavy pollution industries as a sample, and develops corporate environmental information disclosure index based on content analysis of social responsibility reports of listed companies, then empirically examines how the factors of corporate characteristics and industrial competition attribute such as corporate scale, profitability, financial leverage, etc. affect corporate environmental information disclosure. The results show that corporate scale and profitability are both positively correlated with corporate environmental information disclosure, and the companies in large scale with excellent profitability tend to disclosure more environmental information, while corporate financial leverage has no impact on corporate environmental information disclosure. Moreover, this paper finds that the companies of monopolistic industries have higher levels of environmental information disclosure than that of competitive industries. Therefore, environmental control should combine with the attribute of industrial competiveness, and environmental legislation, environmental supervision system and guide on environmental information disclosure should be improved.

    参考文献
    相似文献
    引证文献
引用本文

傅鸿震.公司特征、行业竞争属性与环境信息披露——来自我国重污染行业上市公司的经验证据[J].西部论坛,2015,25(1):86-94

复制
分享
文章指标
  • 点击次数:
  • 下载次数:
历史
  • 收稿日期:
  • 最后修改日期:
  • 录用日期:
  • 在线发布日期: