Research on Relationship Between Environmental Information Disclosure and Investment Efficiency in China Manufacturing Listed Companies Perspective

被引：0

作者：

Deng Jiuyi ^{[1
]}

Fang Ming ^{[1
]}

机构：

[1] Wuhan Univ Technol, Sch Management, Wuhan 430070, Hubei, Peoples R China

来源：

PROCEEDINGS OF THE 14TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, VOLS I & II | 2017年

关键词：

Environmental information disclosure; Investment efficiency; Information asymmetry; Financing constraints;

D O I：

暂无

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

This paper discusses the relationship of environmental information disclosure (EID) and investment efficiency from the perspective of Chinese manufacturing listed companies, and analyzes the industry effect on the correlation between the two factors. On the basis of empirical research, we take China's manufacturing listed companies from 2012 to 2014 as samples and get the conclusions: 1) The degree of enterprise EID is negatively correlated to the underinvestment. 2) The degree of enterprise EID is negatively correlated to the overinvestment. 3) In heavily polluting industries, the degree of enterprise EID is negatively related to the underinvestment is stronger.

引用

页码：1110 / 1114

页数：5

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