An Empirical Study on the Factors Affecting Carbon Accounting Information Disclosure of Chinese Listed Companies

被引：2

作者：

Gu, Zengjun ^{[1
]}

Guo, Xuemeng ^{[1
]}

Jian, Lixia ^{[1
]}

机构：

[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing 100044, Peoples R China

来源：

LTLGB 2012: PROCEEDINGS OF INTERNATIONAL CONFERENCE ON LOW-CARBON TRANSPORTATION AND LOGISTICS, AND GREEN BUILDINGS. VOL 1 | 2013年

关键词：

Carbon accounting information disclosure; Factors; Industry type; Company size;

D O I：

10.1007/978-3-642-34651-4_132

中图分类号：

TU [建筑科学];

学科分类号：

0813 ;

摘要：

This paper selects 341 from Shenzhen and Shanghai listed companies as a sample, and uses the descriptive statistical analysis to find out the status quo of disclosure from the perspective of industry type and year respectively, then this paper analyzes the influence of the industry type, company size, governance structure, business performance, development ability and the debt level on the carbon accounting information disclosure of the listed companies.

引用

页码：995 / 1000

页数：6

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