上市公司环境会计信息披露影响效应域研究——以陕西省上市公司为例

Research on the Information Disclosure Effect Area of Listed Companies' Environmental Accounting——Cased with Shaanxi Listed Companies

运用实证研究方法,对陕西省上市公司环境会计信息披露程度进行了研究。选取2008-2009年两年28家上市公司56个样本为研究对象,分析了这些公司的年报,从中整理出所需要的上市公司环境会计信息披露的相关信息。本文结合陕西省特有的研究背景,从内部影响效应域和外部影响效应域两个方面,选择了8个指标来研究对陕西省上市公司环境会计信息披露影响程度,其中在指标选取时将主营业务收入增长率修正为主营业务收入平均增长率,以及加入了新的现金实力指标,试图通过实证研究证明陕西省上市公司环境会计信息披露受哪些因素影响且关系如何。研究发现企业的偿债能力、企业规模和独立董事所占比例对陕西省上市公司环境会计信息披露影响为正相关。其他能力指标在分样本和综合样本检验结果中表现不尽一致。

This paper empirically investigates the information disclosure effect of listed companies' environmental accounting with a sample of 28 listed companies through 2008-2009.We try to test the main factors of information disclosure effect of Shaanxi listed companies.The paper finds that loan performing ability,company size and independent directors' proportion have significant influence on the information disclosure of Shaanxi listed companies.Other indicators regarding corporate abilities have different effects in subsample and comprehensive sample tests.