期刊文献+

环境会计信息披露、金融资源错配与企业经济绩效 被引量:10

Disclosure of Environmental Accounting Information, Mismatch of Financial Resources and Economic Performance of Enterprises
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摘要 本文选取2007-2016年国内A股上市的重污染企业作为研究样本,对环境会计信息披露、金融资源错配与企业经济绩效三者之间关系进行探究,经过实证分析发现:环境会计信息披露与企业经济绩效显著正相关;金融资源错配与企业经济绩效显著负相关;环境会计信息披露能够显著抑制金融资源错配对企业经济绩效的影响作用。
作者 曾艳
出处 《财会通讯(下)》 北大核心 2018年第12期60-64,共5页 Communication of Finance and Accounting
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