低碳经济视角下我国上市公司环境会计信息披露研究——来自林业上市公司的经验证据

发布时间：2018-06-09 20:54

本文选题：低碳经济 + 林业上市公司　；参考：《林业经济》2016年07期

【摘要】：为了系统分析低碳经济视角下环境会计信息披露对上市公司的影响,文章对我国沪深两市的A股30家林业上市公司进行了分析和研究。在参考了众多文献和年报之后,将环境会计信息披露指数定为因变量,选定了7个自变量,并初步建立了对应的多元线性回归模型。研究发现,对林业上市公司的环境会计信息披露指数影响最大的因素是企业规模大小。此外,在预设的7个自变量中,只有一个变量与环境会计信息披露指数呈负相关,其余6个自变量都同环境会计信息披露指数呈正相关。
[Abstract]:In order to systematically analyze the impact of environmental accounting information disclosure on listed companies from the perspective of low-carbon economy, this paper analyzes and studies 30 A-share forestry listed companies in Shanghai and Shenzhen stock markets. After referring to many literatures and annual reports, the environmental accounting information disclosure index is regarded as dependent variable, seven independent variables are selected, and the corresponding multivariate linear regression model is established preliminarily. It is found that the biggest influence on the environmental accounting information disclosure index of forestry listed companies is the size of enterprises. In addition, only one variable has negative correlation with environmental accounting information disclosure index, and the other six independent variables have positive correlation with environmental accounting information disclosure index.
【作者单位】：湖南农业大学商学院;湖南农业大学东方科技学院;湖南省涉农企业发展研究中心;
【基金】：湖南省哲学社会科学基金项目“基于低碳经济视角下我国环境会计发展问题研究”(编号:12YBB198)
【分类号】：F326.25;F302.6

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