摘要
选取2008—2023年中国银行年度数据,实证分析环境信息披露对商业银行系统性风险的影响。结果表明:环境信息披露能够降低商业银行系统性风险;商业银行进行环境信息披露,能够增强自身创新和盈利能力,进而降低系统性风险;经济政策不确定性在其中发挥正向调节作用。异质性检验表明,在高资本质量银行和低资本比率银行,环境信息披露对商业银行系统性风险的降低作用更加显著。
This study employs a longitudinal dataset encompassing China’s financial institutions over the period 2008-2023 to investigate how environmental information disclosure influences banking systemic risk and its operational pathways.The empirical analysis reveals that environmental information disclosure can reduce systemic risk in commercial banks;commercial banks’environmental information disclosure can increase innovation capability and profitability of themselves,bringing down the systemic risk accordingly;the uncertainty in economic policy serve as a significant positive moderator of this association.Heterogeneity analysis reveals that the risk-alleviating impact of environmental information disclosure is particularly pronounced in banks with superior capital quality and those maintaining lower capital adequacy ratios.
作者
项文亚
XIANG Wenya(School of Business,Anhui University,Hefei 230601,China)
出处
《湖北文理学院学报》
2026年第2期51-59,共9页
Journal of Hubei University of Arts and Science
基金
国家社会科学基金一般项目(24BGL061)。
关键词
商业银行系统性风险
环境信息披露
创新能力
盈利能力
systemic risk in commercial banks
environmental information disclosure
innovation capability
profitability
