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环境信息披露对企业融资成本的影响研究 被引量:1

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摘要 环境信息披露既是企业履行环境治理责任的要求,也能降低企业融资成本,促进企业绿色发展。本文从理论角度分析企业环境信息披露降低融资成本两者的作用机制,剖析当前环境信息披露以及对融资成本影响的现状。研究发现,环境信息披露水平的提升有助于降低企业融资成本,但也存在作用不明显的几种情况,对此本文分析原因,并针对性地提出相关政策建议。
作者 邓六连 李勇
机构地区 贵州财经大学
出处 《中国管理信息化》 2021年第1期22-24,共3页 China Management Informationization
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