摘要
"紫金矿业"事件引发了众多媒体对政治关联环境效果的关注,一般认为政治关联是导致紫金矿业环境业绩持续低下与环境信息披露不足的主要原因之一。但此结论是否具有普遍性需要进行深入研究。通过使用上市公司研究样本,具体验证政治关联对环境业绩与环境信息披露的影响,结果表明,政治关联与环境业绩低下没有显著的关系,但对环境信息披露具有显著的负向影响。
The Environmental event of Zijin Mining has caused Medias′ attention to environmental effect of political connections.They view that political connection is the main factor which leads to decreasing environmental performance and deficiency of environmental information disclosure.But it′s necessary to make further study to see weather this view is universally right.This paper selects samples of listed companies to verify the relation of political connections,environmental information disclosure and environmental performance.Empirical results indicate that the political connections have no significant relation with environmental performance,but have negative significant influence with environmental information disclosure.
出处
《财贸研究》
CSSCI
2011年第4期78-85,共8页
Finance and Trade Research
基金
国家社会科学基金项目"基于价值创造的上市公司业绩评价理论与模型研究"(批准号:07BJY028)
教育部人文社会科学研究项目"公允价值计量的经济后果及监管研究"(批准号:10YJA7900069)
江苏省教育厅高校哲学社会科学研究项目"上市公司业绩评价理论与模型研究"(编号:06SJD630058)
中国矿业大学青年科研基金资助项目"环境经济学中的会计控制问题研究"(编号:2007A052)
关键词
政治关联
环境信息披露
环境业绩
political connections
environmental information disclosure
environmental performance