碳信息披露、财务透明度与委托代理成本

被引:5
作者
周志方 [1 ,2 ]
彭丹璐 [1 ]
曾辉祥 [1 ]
机构
[1] 中南大学商学院
[2] 两型社会与生态文明协同创新中心
基金
国家自然科学基金重点项目;
关键词
碳信息披露; 财务透明度; 委托代理成本; 制造业; 上市公司;
D O I
暂无
中图分类号
F275 [企业财务管理];
学科分类号
摘要
在碳约束环境下,碳信息披露成为企业向市场传递信号的重要途径。以2010—2014年沪、深两市A股制造业上市公司为研究对象,基于委托代理理论,实证分析了碳信息披露与财务透明度之间的关系,以及碳信息披露对委托代理成本的影响及其作用机制。结果表明:提高碳信息披露水平可以降低隐性委托代理成本,且财务透明度也会随之减低,而财务透明度在碳信息披露和委托代理成本之间不具有显著的中介效应。
引用
收藏
页码:109 / 117
页数:9
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