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

共 50 条

[31] Research of environmental information disclosure of listed companies based on Internet Cheng Ming-e
[J]. 2008 PROCEEDINGS OF INFORMATION TECHNOLOGY AND ENVIRONMENTAL SYSTEM SCIENCES: ITESS 2008, VOL 1, 2008, : 913 - 916
[32] Research on the relationship between ESG disclosure quality and stock liquidity of Chinese listed companies
Cao, Xinda
Mei, Tianshen
Li, Shenglan
[J]. GREEN FINANCE, 2024, 6 (01): : 24 - 51
[33] Research on the Relationship between Intellectual Capital and Listed Companies Performance of China
Yanjie Hu
Junjing Han
Xiaoxi Dong
[J]. 2009 IEEE 16TH INTERNATIONAL CONFERENCE ON INDUSTRIAL ENGINEERING AND ENGINEERING MANAGEMENT, VOLS 1 AND 2, PROCEEDINGS, 2009, : 1388 - 1392
[34] Performance Pressure of Listed Companies and Environmental Information Disclosure: An Empirical Research on Chinese Enterprise Groups
Xu, Peng
Meng, Delin
Bai, Guiyu
Song, Lin
[J]. POLISH JOURNAL OF ENVIRONMENTAL STUDIES, 2021, 30 (05): : 4789 - 4800
[35] Research on the Influencing Factors of Enterprise Environmental Information Disclosure-An Example of Petrochemical Listed Companies
Liu, Yinling
Gao, Yang
[J]. PROCEEDINGS OF THE 2017 7TH INTERNATIONAL CONFERENCE ON MECHATRONICS, COMPUTER AND EDUCATION INFORMATIONIZATION (MCEI 2017), 2017, 75 : 187 - 191
[36] The Role of Corporate Governance in Investment Efficiency and Financial Information Disclosure Risk in Companies Listed on the Tehran Stock Exchange
Kashani, Samira Moghaddamzadeh
Mousavi Shiri, Mahmoud
[J]. JOURNAL OF RISK AND FINANCIAL MANAGEMENT, 2022, 15 (12)
[37] DISCLOSURE OF ENVIRONMENTAL INFORMATION BY COMPANIES LISTED IN SUSTAINABILITY INDEX-ISE
de Souza, Marcos Antonio
Rasia, Katia Arpino
da Silva Jacques, Flavia Veronica
[J]. REVISTA CONTABILIDADE E CONTROLADORIA-RC C, 2010, 2 (01): : 77 - 100
[38] Factors that Drive Chinese Listed Companies in Voluntary Disclosure of Environmental Information
Zeng, S. X.
Xu, X. D.
Yin, H. T.
Tam, C. M.
[J]. JOURNAL OF BUSINESS ETHICS, 2012, 109 (03) : 309 - 321
[39] Factors that Drive Chinese Listed Companies in Voluntary Disclosure of Environmental Information
S. X. Zeng
X. D. Xu
H. T. Yin
C. M. Tam
[J]. Journal of Business Ethics, 2012, 109 : 309 - 321
[40] Environmental Information Disclosure and Auditing of Listed Companies in Heavy Pollution Industries
Xiao, Shi
[J]. 2020 INTERNATIONAL CONFERENCE ON ENERGY, ENVIRONMENT AND BIOENGINEERING (ICEEB 2020), 2020, 185

← 1 2 3 4 5 →