可持续发展视角下的企业碳会计信息披露影响因素

发布时间：2018-04-25 02:08

本文选题：可持续发展 + 碳会计信息　；参考：《财会月刊》2015年21期

【摘要】：本文以深市主板上市公司为研究对象,在借鉴以往学者研究成果的基础上,增加外部环境因素分析,并将样本公司分为未披露和已披露碳会计信息上市公司两组数据,通过进行独立样本检验和回归分析研究上市公司碳会计信息披露水平的影响因素。研究表明:披露碳会计信息和未披露碳会计信息的上市公司的公司规模、股权集中度、盈利水平和控股股东性质有显著的差异;在披露碳会计信息的上市公司中,公司规模和控股股东性质与碳会计信息披露水平存在显著的正相关关系,负债程度和股权集中度与碳会计信息披露水平存在负相关关系,但不显著,行业特征、盈利水平、发展能力和地区经济发展水平与碳会计信息披露水平正相关,但不显著。
[Abstract]:This paper takes the listed companies of Shenzhen main Board as the research object, on the basis of referring to the previous research results, adds the analysis of external environmental factors, and divides the sample companies into two groups of data: undisclosed and disclosed carbon accounting information listed companies. Through independent sample test and regression analysis, this paper studies the influencing factors of carbon accounting information disclosure level of listed companies. The results show that there are significant differences in the company size, equity concentration, profit level and controlling shareholder property between the listed companies that disclose carbon accounting information and those that do not disclose carbon accounting information, and in the listed companies that disclose carbon accounting information, There is a significant positive correlation between the size of the company and the nature of the controlling shareholder and the level of carbon accounting information disclosure. There is a negative correlation between the degree of debt and the degree of equity concentration and the level of carbon accounting information disclosure, but it is not significant. The ability of development and the level of regional economic development are positively correlated with the level of carbon accounting information disclosure, but not significant.
【作者单位】：郑州升达经贸管理学院会计系;
【分类号】：F275;X196

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