期刊文献+

企业网络环境信息披露的影响与转变 被引量:2

下载PDF
导出
摘要 由于互联网的快速发展和普及,以及其自身具有时效性、易获取性和信息传播广泛性等特点,越来越多的企业将公司网站作为信息传播的重要手段。本文基于网络披露与平面媒体披露的比较视角,通过对网络披露下企业披露方式、披露内容以及相关研究的改变进行分析,以此来探究网络披露对企业环境信息披露的改变,以期探寻企业网络环境信息披露后续的研究思路与方向。
出处 《财会研究》 2015年第7期57-59,共3页
基金 国家社会科学基金项目(10CGL049) 中国博士后科学基金特别资助项目(201104649)的资助
  • 相关文献

参考文献11

二级参考文献31

共引文献20

同被引文献59

  • 1汤亚莉,陈自力,刘星,李文红.我国上市公司环境信息披露状况及影响因素的实证研究[J].管理世界,2006,22(1):158-159. 被引量:242
  • 2Aerts W., Cormier D. and Magnan M., 2008, "Corporate Environmental Disclosure, Financial Markets and the Media: An International Per- spective", Ecological Economics, Vol.64, No.3.
  • 3Al-Tuwaijri S.A., Christensen T.E. and Hughes K.E., 2004, "The Relations among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equations Approach", Accounting, Organizations and Society, Vol.29, No.5.
  • 4Barkemeyer R., Comyns B. and Figge F., et al., 2014, "CEO Statements in Sustainability Reports: Substantive Information or Background Noise?" Accounting Forum, Elsevier, Vol.38, No.4.
  • 5Beck A.C., Campbell D. and Shrives P.J., 2010, "Content Analysis in Environmental Reporting Research: Enrichment and Rehearsal of the Method in a British-German Context", The British Accounting Review, Vol.42, No.3.
  • 6Brammer S., Brooks C. and Pavelin S., 2006, "Corporate Social Performance and Stock Retums: UK Evidence from Disaggregate Meas- ures", Financial Management, Vol.35, No.3.
  • 7Buhr N. and Freedman M., 2001, "Culture, Institutional Factors and Differences in Environmental Disclosure between Canada and the United States", Critical Perspectives on Accounting, Vol. 12, No.3.
  • 8Cho C.H. and Roberts R.W., 2010, "Environmental Reporting on the Internet by America's Toxic 100: Legitimacy and Self-presentation", International Journal of Accounting Information Systems, Vol. 11, No. 1.
  • 9Cho C.H., Roberts R.W. and Patten D.M., 2010, "The Language of US Corporate Environmental Disclosure", Accounting, Organizations and Society, Vol.35, No.4.
  • 10Clarkson P.M., Fang X. and Li Y., et al., 2013, "The Relevance of Environmental Disclosures : Are Such Disclosures Incrementally Informa- tive?" Journal of Accounting and Public Policy, Vol.32, No.5.

引证文献2

二级引证文献11

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部