| 环境信息披露质量的经济后果研究——以沪市A股重污染企业为例 |
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| 引用本文： | 钱红光,姚露.环境信息披露质量的经济后果研究——以沪市A股重污染企业为例[J].湖北工业大学学报,2014(3):39-42. |
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| 作者姓名： | 钱红光 姚露 |
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| 作者单位： | 湖北工业大学管理学院,湖北武汉430068 |
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| 摘 要： | 以2012年沪市A股重污染上市公司为样本,从公司融资角度,对环境信息披露质量的经济后果进行实证研究,探究环境信息披露质量对资本配置效率的影响。研究结果表明：我国重污染行业上市公司的环境信息披露质量越高,资本配置效率就越高。
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| 关 键 词： | 环境信息 信息披露质量 经济后果 资本配置效率 重污染行业 |
Research on the Economic Consequences of Environmental Information Disclosure Quality-Based on Heavy Pollution of Shanghai A shares |
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| QIAN Hongguang,YAO Lu.Research on the Economic Consequences of Environmental Information Disclosure Quality-Based on Heavy Pollution of Shanghai A shares[J].Journal of Hubei University of Technology,2014(3):39-42. |
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| Authors: | QIAN Hongguang YAO Lu |
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| Affiliation: | (School of Management, Hubei Univ. of Tech., Wuhan 430068, China) |
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| Abstract: | In this paper, based on the Shanghai A-share listed heavily polluted companies in 2012, from the perspective of corporate finance, the environment quality of information disclosure eco- nomic consequences were studied to explore the environmental impact on the quality of informa- tion disclosure on capital allocation efficiency. ＇The results show that in Ching＇s heavy polluting in- dustries the higher the quality of environmental information disclosure of listed companies, the higher the efficiency of capital allocation. |
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| Keywords: | environmental information information disclosure quality economic consequences capital allocation efficiency heavy polluting industries |
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