西安石油大学学报（社会科学版）2019，Vol.28Issue(1)：45-50,6.
新能源企业社会责任信息披露质量对非效率投资的影响研究
On the Effect of Social Responsibility Information Disclosure Quality of New Energy Enterprises on Inefficient Investment
摘要
Abstract
The disclosure of enterprises' social responsibility information supplements the financial information of enterprises in some degree, and supplies stakeholders with efficient additional information beside financial information. The development of new energy is one important dependence for the sustainable development of one country, so problems about the overinvestment and underinvestment of new energy industry have been the hot-topic for people. Therefore, with new energy enterprises from 2104 to2017 as the samples of study, and under the direction of information asymmetry and principal-agent theory, the paper uses Richardson model to measure the degree of enterprises' inefficient investment, and studies the correlation of enterprises' social responsibility information disclosure quality and inefficient investment. It is found out that enterprises' social responsibility information disclosure quality has certain inhibitory effect on the inefficient investment of enterprises.关键词
新能源/社会责任信息披露/投资过度/投资不足Key words
new energy/social responsibility information disclosure/overinvestment/underinvestment分类
管理科学引用本文复制引用
张颖慧,袁媛..新能源企业社会责任信息披露质量对非效率投资的影响研究[J].西安石油大学学报（社会科学版）,2019,28(1):45-50,6.基金项目
国家社科基金"新能源产业环境效应、成本特征与价格补贴政策研究"(16XJY007) （16XJY007）
