摘要
以2010—2020年间我国A股上市的高耗能行业上市公司为研究对象,通过系统GMM估计法对其碳绩效与财务绩效之间的作用关系进行研究。研究发现:上市公司碳绩效的提升对财务绩效有正向促进作用,企业财务绩效对碳绩效也存在积极的正向影响,且两者间的正向耦合关系存在一定的滞后性。
Taking the listed companies of high energy consuming industries in China's A-share market from 2010 to 2020 as the research objects,this paper studies the relationship between their carbon performance and financial performance by the systematic GMM estimation method.The study found that the carbon performance improvement of listed companies has a positive effect on financial performance,and corporate financial performance also has a positive impact on carbon performance,and the positive coupling relationship between them has a certain lag.
作者
史婧
陈萍
SHI Jing;CHEN Ping(School of Management,Northwest Minzu University,Lanzhou,Gansu,730030,China)
出处
《西安石油大学学报（社会科学版）》
2022年第6期56-65,共10页
Journal of Xi’an Shiyou University:Social Science Edition
关键词
碳绩效
财务绩效
系统GMM估计法
交互影响
carbon performance
financial performance
systematic GMM estimation method
interaction
