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媒体关注度视角的环境绩效与财务绩效关系研究——基于中国上市公司的经验证据 被引量:10

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摘要 本文以2011年上市公司为样本,引入媒体关注度,实证检验了环境绩效与财务绩效的关系,以及媒体舆论监督在环境绩效改善中的作用。结果表明,媒体对企业的关注度高,有助于企业积极开展环境管理,环境绩效表现相对较好;但环境绩效与财务绩效的相关性不具有显著性。
出处 《财会通讯(下)》 2014年第9期106-108,共3页 Communication of Finance and Accounting
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