中国矿业大学学报（社会科学版）Issue(2)：57-66,10.
政治关联、利益相关者监督与企业环境信息披露
Political Connection,Stakeholder Supervision and Enterprises’ Environmental Information Disclosure
摘要
Abstract
According to existing literatures , disclosure of enterprises’ environmental information is negatively affected by political connection , but positively promoted by the supervision from stakeholders .Nevertheless , the roles played by these tw o factors during the process of information disclosure still demands in‐depth study .Choosing heavy‐polluted private enterprise as research object , this paper explores the influence mechanisms of political connection and supervision from shareholders and bank . Research results indicate that compared with the insignificant performance of bank supervision , both political connection and shareholder supervision can facilitate the disclosure , moreover ,political connection would offset the role of shareholder supervision if the two factors take effects simultaneously .Further study demonstrates that political connection can effectively improve the quality of environmental information disclosure ,w hile shareholder supervision exerts greater influence on the significance disclosure . It is concluded that to raise the quantity and quality of enterprises’ environmental information disclosure ,we should speed up the market reform ,regulate the political connection behavior and strengthen the external supervision .关键词
政治关联/利益相关者/环境信息披露/银行监督Key words
political connections/stakeholders/environmental information disclosure/bank supervision分类
管理科学引用本文复制引用
姚圣,梁昊天..政治关联、利益相关者监督与企业环境信息披露[J].中国矿业大学学报（社会科学版）,2016,(2):57-66,10.基金项目
国家自然科学基金面上项目“空间距离、同业模仿与环境信息披露机会主义行为动因、实现路径与经济后果”（项目编号71572189）；国家自然科学基金青年项目“政治关联、地方利益与环境业绩---基于生存权保障的研究视角”（项目编号71102163）；中国博士后特别资助基金项目“政治关联弹簧效应与地方环境业绩恶化”（项目编号2012 T 50529）；中国博士后科学基金面上资助项目“政治关联、地方利益与环境业绩---基于政治均衡的研究视角”（项目编号2011M500977）。 （）
