摘要
通过对公司治理相关指标与环境信息披露质量之间的关系进行主成分回归分析。实证结果表明公司高管特别是监事会的适度规模、股权制衡度高有利于企业环境信息披露质量的提高;国有性质控制主体、规模大的企业相对来讲更注重环境信息披露,并且企业环境信息披露对企业盈利能力能形成正面影响而不仅仅是压力,因为环境信息披露的积极行动通过信号传递向社会传达良好形象并因此能吸引更多的投资,自愿信息披露理论一定程度上在我国得以验证。
The paper studies the relationship between the related indicators of corporate governance and the quality of environmental information disclosure by the principal component regression analysis. The empirical results showed that appropriate scale of company executives and high equity balance can help improve the quality of environmental information disclosure; the companies with state-owned big shareholders and large asset relatively pay more attention to environmental information disclosure,and the empirical results supported the theory that those corporates with good business performance provide better quality of environmental information disclosure,indicating that the signaling transfer theory and the voluntary information disclosure theory are established in China.
出处
《暨南学报（哲学社会科学版）》
CSSCI
北大核心
2013年第9期50-57,161-162,共8页
Jinan Journal(Philosophy and Social Sciences)
关键词
公司治理
环境信息披露
主成分回归
corporate governance
environmental information disclosure
principal component regression
