公司环境绩效与财务绩效的U型关系——基于中国制造业上市公司的实证研究

被引:38
作者
刘中文 [1 ]
段升森 [2 ]
机构
[1] 山东女子学院科研处
[2] 不详
关键词
环境绩效; 财务绩效; 公司规模; 公司性质; 上市公司;
D O I
暂无
中图分类号
F272.92 [人事管理]; F406.72 [财务管理、成本管理];
学科分类号
1202 ;
摘要
文章研究发现,公司环境绩效与财务绩效之间存在U型的作用关系,且公司规模和性质对这种关系具有显著的调节作用:公司规模越大,环境绩效与财务绩效之间的U型关系越平缓、越接近于线性关系;而国有公司环境绩效对财务绩效的促进作用更加明显和直接。研究结论为我国公司环境战略决策的制定及实施提供了理论指导和经验依据。
引用
收藏
页码:111 / 115
页数:5
相关论文
共 16 条
  • [11] Firm size and productivity in Spain: a stochastic frontier analysis[J] . M. Angeles Diaz,Rosario Sanchez.Small Business Economics . 2008 (3)
  • [12] An examination of corporate reporting, environmental management practices and firm performance[J] . Frank Montabon,Robert Sroufe,Ram Narasimhan.Journal of Operations Management . 2006 (5)
  • [13] “It Pays to be Green” – A Premature Conclusion?
    Kjetil Telle
    [J]. Environmental and Resource Economics, 2006, 35 : 195 - 220
  • [14] Corporate Political Strategy:An Examination of the Relation between Political Expenditures, Environmental Performance, and Environmental Disclosure[J] . Charles H. Cho,Dennis M. Patten,Robin W. Roberts.Journal of Business Ethics . 2006 (2)
  • [15] The relationship between the environmental and financial performance of public utilities
    Filbeck, G
    Gorman, RF
    [J]. ENVIRONMENTAL & RESOURCE ECONOMICS, 2004, 29 (02) : 137 - 157
  • [16] The impact of environmental regulation on competitiveness in the German manufacturing industry—a comparison with other countries of the European Union[J] . Ursula Triebswetter,David Hitchens.Journal of Cleaner Production . 2004 (7)