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公司治理结构与环境会计信息披露关系实证研究 被引量:29

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摘要 本文在自愿性信息披露的研究框架下,选取沪市制造业中重污染行业公司为研究样本,对我国上市公司治理结构与环境会计信息披露之间的关系进行了实证研究。研究发现:是否设立审计委员会、董事持股人数比例、董事长是否兼任总经理是影响环境会计信息披露的重要因素,而独立董事比例则对披露没有显著影响。基于研究结果,有针对性地提出了政策性建议。
出处 《财会通讯(下)》 2010年第3期20-23,共4页 Communication of Finance and Accounting
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参考文献10

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二级参考文献23

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同被引文献245

引证文献29

二级引证文献242

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