| 公司特征与自愿性环境信息披露关系的实证研究——来自沪市A股制造业上市公司的经验数据 |
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| 引用本文： | 朱金凤,薛惠锋.公司特征与自愿性环境信息披露关系的实证研究——来自沪市A股制造业上市公司的经验数据[J].预测,2008,27(5). |
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| 作者姓名： | 朱金凤 薛惠锋 |
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| 作者单位： | 1. 西安理工大学,工商管理学院,陕西,西安,710048;西安外国语大学,商学院,陕西,西安,710128
2. 西安理工大学,工商管理学院,陕西,西安,710048 |
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| 基金项目： | 西安外国语大学校级科研资助项目，陕西省西安市科技计划 |
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| 摘 要： | 采用内容分析的方法,选取2006年沪市A股制造业248家上市公司作为研究样本,使用VED1来测度上市公司自愿性环境信息披露水平,实证检验了公司特征与自愿性环境信息披露的关系.研究发现:(1)我国上市公司环境信息披露比例有所提高,但整体披露水平仍然较低,行业间差异较大,披露水平参差不齐,难以满足信息使用者的需求;(2)公司规模、行业类型与自愿性环境信息披露具有正相关关系,规模大的上市公司、重污染行业上市公司会披露更多的环境信息;(3)公司盈利能力和财务杠杆不影响自愿性环境信息披露水平.本文最后提出了政策建议以完善上市公司环境信息披露体系.
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| 关 键 词： | 自愿性披露 环境信息 公司特征 内容分析 |
An Empirical Research on the Association between Firm Characteristics and the Level of Voluntary Environmental Disclosure |
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| ZHU Jin-feng,XUE Hui-feng.An Empirical Research on the Association between Firm Characteristics and the Level of Voluntary Environmental Disclosure[J].Forecasting,2008,27(5). |
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| Authors: | ZHU Jin-feng XUE Hui-feng |
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| Abstract: | By content analysis to environmental disclosures made in annual reports of 2006 prepared by 248 listed companies in Shanghai Securities Market,using VEDI to measure level of voluntary environmental disclosure,this paper examines the association between firm characteristics and the level of environmental disclosure.The findings show that the level of environmental disclosure is low,unable to satisfy information users;there is positive correlation between corporate size,industry type and the level of Corporate Environmental Disclosure,and the companies with large scale and heavy pollution make more environmental disclosures,but the profitability and financial leverage have no impact on the level of CED.Finally we put forward some suggestions to establish and perfect environmental disclosure system in our country. |
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| Keywords: | voluntary disclosure environmental information firm characteristics content analysis |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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