高管特征与公司环境绩效

被引：44

作者：

吴德军

黄丹丹

机构：

[1] 中南财经政法大学会计学院

来源：

中南财经政法大学学报 | 2013年 / 05期

关键词：

高管特征; 环境绩效; 经济绩效; 企业环保投资效率;

D O I：

暂无

中图分类号：

F272 [企业计划与经营决策];

学科分类号：

1201 ;

摘要：

公司环境绩效日益受到各界的关注,然而现有研究较少涉及高管个人特征对环境绩效的影响。本文采用上市公司所获得的环境奖励来度量环境绩效,以我国A股市场2010～2011年发布社会责任报告的709个公司为样本,对高管特征对公司环境绩效的影响进行了实证研究。研究发现,高管性别同环境绩效正相关,女性担任高管的公司环境绩效更好;高管的长期薪酬与公司环境绩效正相关。

引用

页码：109 / 114

页数：6

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