内部控制、产权性质与环境信息披露

Internal control,nature of property right and environmental information disclosure

文章以2016~2018年长三角上市公司的经验数据为研究对象,实证检验了内部控制、产权性质与环境信息披露之间的关系,并探究了这种关系在不同产权性质下的差异。实证结果显示,无论是内部控制还是产权性质对环境信息披露均有显著的正向作用,比起非国有企业,内部控制对环境信息披露的正向作用在国有企业中的效果更为显著。

Based on the empirical data of listed companies in the Yangtze River Delta from 2016 to 2018,this paper empirically tests the relationship among internal control,nature of property right and environmental information disclosure,and explores the differences of this relationship under different nature of property right.The empirical results show that both internal control and nature of property right have significant positive effects on environmental information disclosure.Compared with non-state-owned enterprises,the positive effect of internal control on environmental information disclosure is more significant in state-owned enterprises.