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本文以2009-2010年于创业板上市的115家企业为研究对象,手动搜集了其招股说明书与年报中披露的环境信息。采用描述性统计法和建立多元回归模型的方式,对创业板企业的环境信息披露现状及其影响因素展开研究。研究结果发现,由于缺乏统一的环境信息披露指引,我国创业板企业环境信息披露水平普遍较低,且存在存在信息质量低下,信息分布散乱等问题。此外,资产负债率、盈利能力、行业性质和地方环保部门及公众对环境问题的关注度均会影响企业的环境信息披露水平。
This article takes the 115 enterprises listed on the GEM from 2009 to 2010 as the research object and manually collects the environmental information disclosed in the prospectus and the annual report. Descriptive statistics and the establishment of multiple regression models are used to study the status quo of environmental information disclosure by GEM companies and their influencing factors. The findings show that, due to the lack of a unified guideline for environmental information disclosure, the disclosure level of environmental information on GEM in China is generally low, and there are some problems such as the low quality of information and the scattered information distribution. In addition, asset-liability ratio, profitability, industry nature and local environmental protection departments and the public concern about environmental issues will affect the level of corporate environmental information disclosure.