環(huán)境信息披露、環(huán)境績(jī)效與經(jīng)濟(jì)績(jī)效相關(guān)性的研究——基于聯(lián)立方程的實(shí)證分析.pdf

1、重慶大學(xué)碩士學(xué)位論文環(huán)境信息披露、環(huán)境績(jī)效與經(jīng)濟(jì)績(jī)效相關(guān)性的研究——基于聯(lián)立方程的實(shí)證分析姓名：鄧麗申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：湯亞莉20070420重慶大學(xué)碩士學(xué)位論文英文摘要ABSTRACTWiththerisingattentionofenvironmentalproblemnowenvironmentaldisclosureandenvironmentalperformanceoffinnhavebecomeoner

2、esearchhotspotWhichrelationshipsal“oamongenvironmentaldisclosureenvironmentalperformanceandeconomicperformance；WiehfactorshaveinfluencedthemThispaperexplorestheseproblemsanalyticallyandempiricallyBasedonsocialresponsibil

3、itytheoryinformationasymmetrytheoryandSOoncombingtheresearchmethodandconclusionofformerliteratureandthespecialresearchbackgroundinChinathispaperdevelopsoBrhypothesesandresearchesrelationshipsamongenvironmentaldisclosuree

4、nvironmentalperformanceandeconomicperformancebyasimultaneousequationsapproachFirstlythispaperexaminestheappropriatenessofusing她OLSregressionanalysistoestimatethissystemofequationsbyemployingaHausmantestThisstatisticaltes

5、tshoulddetectthepresenceofanyendogenousrelationsamong0111“threedependentvariablesenvironmentaldisclosureenvironmentalperformanceandeconomicperformanceSecondly3SLSisemployedtoempiricallyresearchasamplecomprised261listedco

6、mpaniesTheresultsaresummarizedbelow：Inthewholesamplegroupenvironmentalperformancehaspositiveinfluenceoneconomicperformance；economicperformanceandenvironmentaldisclosurealsohavepositiveinfluencesonenvironmentalperformance

7、；thecostofenvironmentalmanagementisasignificantlyfactorofeconomicperform肌ceandenvironmentalperformance；environmentalexposure，environmentalconcernandpublicvisibilityagesignificantlyfactorsofenvironmentaldisclosureInlowENV

8、EXPsamplegroup，thereisapositivelyinfluencebetweenenvironmentalIxrformanceandeconomicperformancemutually；environmentaleontx：r：11isasignificantlyfactorofenvironmentaldisclosurebutinhighENVEXPsamplegroupbothenvironmentalper

9、formanceandenvironmentaldisclosurehavenegativeinfluencesOReconomicperformance；economicperformanceplaysanegativeroleonenvironmentalperformance，andtheroleofenvironmentaldisclosureispositive；publicvisibilityistheonlysignifi