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化工类上市公司环境会计信息披露实证研究

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摘要 本文立足于化工类上市公司环境信息披露的现状,研究环境信息披露与财务绩效的相关性。通过利用现代财务绩效的衡量标准,结合国内外环境信息披露的评价体系,采用实证研究的方法探讨二者的关系,旨在为建设环境友好型社会,促进企业健康可持续发展提供建议。
机构地区 陕西科技大学
出处 《延安职业技术学院学报》 2016年第1期101-102,108,共3页 Journal of Yan’an Vocational & Technical College
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