An Empirical Study on the Relationship Between Environmental Information Disclosure and Financial Performance of Listed Companies

被引：0

作者：

Zhang Ruiyue ^{[1
]}

Xu Fengju ^{[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; Financial performance; Listed companies;

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 takes the environmental information disclosure level of listed companies as the research object, constructing regression model to analyze the influence of corporate environmental information disclosure level on financial performance and marginal effects of financial performance. Research shows that the environmental information disclosure has a significant positive correlation with the financial performance impact, and corporate environmental information disclosure has the marginal diminishing benefit of financial performance. That is, the more environmental information disclosed by the enterprise, the slower the growth rate of financial performance.

引用

页码：1084 / 1089

页数：6

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