摘要
选取2012-2020年我国A股上市公司的微观数据为样本,实证检验环境信息披露对企业创新的影响,探究金融化程度对两者关系的调节作用。环境信息披露对企业创新具有显著正向影响,金融化程度的提高会减弱环境信息披露对企业创新的正向作用。
With the help of the micro data of China′s A-share listed companies from 2012 to 2020 as a sample to empirically test the impact of environmental information disclosure on corporate innovation,this paper intends to explore the moderating effect of financialization on the relationship between the two.It turns out that environmental information disclosure has a significant positive impact on corporate innovation,and the improvement of the degree of financialization will weaken the positive effect of environmental information disclosure on corporate innovation.
作者
范晓阳
周思佳
FAN Xiaoyang;ZHOU Sijia(School of Economics and Trade,Hunan University of Technology,Zhuzhou 412007,China)
出处
《洛阳理工学院学报（社会科学版）》
2023年第1期48-53,81,共7页
Journal of Luoyang Institute of Science and Technology：Social Science Edition
关键词
企业创新
环境信息披露
上市公司
金融化程度
enterprise innovation
environmental information disclosure
listed companies
financialization degree
