造纸行业上市公司环境信息披露与企业价值相关性研究

发布时间：2018-03-07 13:17

本文选题：环境责任　切入点：企业价值　出处：《黑龙江大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，环境问题日趋严重，环境污染现象频繁发生，，2013年我国多个省市遭遇雾霾天气，人们越来越关注环境问题。企业作为环境的主要污染者，应该承担相应的环境责任。企业环境信息披露的水平和质量，可以体现出企业履行环境责任的情况。众所周知，企业改善环境业绩是需要花费成本的，而花费的成本能否为企业带来相应的收益，是否会提高企业的价值引起了企业管理者们的广泛关注。针对这些问题，本文研究了造纸业环境信息披露与企业价值的关系。首先从环境信息披露的比例、方式和内容三个方面分析了造纸行业环境信息披露的现状和问题。然后采用实证分析方法，选取了31家造纸业上市公司，使用SPSS19.0统计分析软件对2010-2012三年的样本数据进行了描述性统计分析、相关性分析和回归分析。最后得出了环境信息披露与企业价值间的关系，并提出改进企业环境信息披露水平的相关建议。
[Abstract]:In recent years, the increasingly serious environmental problems, environmental pollution phenomenon occurs frequently in China in 2013 a number of provinces and cities suffered haze weather, people are increasingly concerned about the environment. Enterprises as the main polluters of the environment, should bear the corresponding environmental responsibility. The level and quality of corporate environmental information disclosure, can reflect the corporate environmental responsibility. As everyone knows, the enterprises to improve environmental performance needs cost, and the cost can bring corresponding benefits to the enterprise, will increase the value of the business has aroused widespread concern of business managers. To solve these problems, this paper studies the relationship between the paper industry environmental information disclosure and enterprise value. The information from the environment the disclosure of the proportion of the three aspects of form and content analysis of the present situation and problems of paper industry environmental information disclosure. Then using empirical analysis, selected 31 A listed paper company, using SPSS19.0 statistical analysis software to make descriptive statistical analysis on the sample data of 2010-2012 to three years, the correlation analysis and regression analysis. Finally the relationship between environmental information disclosure and enterprise value, and put forward the improvement of enterprise environment information related suggestions. The level of dew Phi

【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.83;F832.51;F406.7

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