重庆文理学院学报（社会科学版）Issue(3)：99-104,6.
上市公司环境信息披露影响因素分析
Analyze on the Influence Factors of Public Company’s Environmental Information Disclosure
黄茜1
作者信息
- 1. 西南大学 经济管理学院，重庆 北碚 400715
- 折叠
摘要
Abstract
Based on the data from 2008 to 2012, this paper selects 619 public companies which belong to the heavy pollution in-dustry in China, using “the content analysis”to make an empirical analysis about the influence factors of the environmental infor-mation disclosure. The research finds that (1) the higher the rate of circulating shares, the more adequate the equity concentration;(2) comparing to the influence of profitability and financial leverage, the company size’s effect on the environmental information disclosure of public company is more remarkable; (3) the ownership concentration and environmental information disclosure of public company are positively correlated.关键词
重污染行业/环境信息披露/影响因素/实证分析Key words
the heavy pollution industry/the environmental information disclosure/influence factor/empirical analysis分类
管理科学引用本文复制引用
黄茜..上市公司环境信息披露影响因素分析[J].重庆文理学院学报（社会科学版）,2014,(3):99-104,6.
