摘要
通过西北五省(区)上市公司财务报告和社会责任报告公布的环境绩效数据和财务数据,首先采用方差分析法选定现金实力变量和营运能力变量的基础上,尝试引入环境规制程度指标对西北五省(区)上市公司环境绩效信息披露进行实证研究;其次采用关联性测度法验证环境规制及其他解释变量与环境绩效信息披露指数之间的密切程度,进而进行多元线性回归分析;最后得出以下结论:西北五省(区)上市公司的环境绩效信息披露比例不高、各省(区)环境规制程度不同且对企业环境绩效信息披露影响程度不同、引入环境规制因素后使得其他解释变量对环境绩效信息披露影响的显著性存在差异。
First of all,according to the environmental performance data and financial data coming from the financial report and social responsibility report of listed companies in the five northwest provinces,a series of environmental regulation indicators are introduced to do some positive research on environmental performance information disclosure of listed companies in the five northwest provinces on the basis of adopting ANOVA to decide cash strength variables and operating capacity variable.Secondly,relevance measure will be employed to test the related degree between some variables like environmental regulation or other explanatory variables and environmental performance information disclosure index.Then uses multiple linear regression analysis method to test known information.All these above lead to the following conclusions: the proportion of the listed companies' environmental performance information disclosure in five northwest provinces is not high and the provincial environmental regulation degree is at different levels.The Influence degree of environmental performance information disclosure is also different.Some significant difference has existed in the impacts of other explanatory variables on environmental performance information disclosure since environmental regulation factors were introduced.
出处
《当代经济科学》
CSSCI
北大核心
2013年第3期109-114,128,共6页
Modern Economic Science
基金
陕西省哲学社会科学基金资助项目(10E154)
陕西省教育厅科研计划资助项目(11JK0109)
西安工程大学哲学社会科学项目(2012ZXSK14)
关键词
环境规制
环境绩效信息披露
西北五省(区)上市公司
社会责任
Environmental Regulation
Environmental Performance Information Disclosure
Listed Companies in the Five Northwest Provinces
Social Responsibility
