政策变动背景下企业环境信息披露的权衡:政府补助与违规风险规避

被引:33
作者
姚圣
周敏
机构
[1] 中国矿业大学管理学院
关键词
环境信息披露; 政策变动; 政府补助; 违规风险;
D O I
10.19337/j.cnki.34-1093/f.2017.07.010
中图分类号
F406.7 [财务管理与经济核算]; F425 [工业企业组织和经营管理]; X196 [环境经济学];
学科分类号
02 ; 0201 ; 020106 ;
摘要
以2008年颁布实施的《环境信息公开办法》为研究背景,选择重污染行业制造业上市公司2005—2006与2009—2011年的数据为样本,实证检验环境信息披露与政府补助以及违规风险之间的关系。研究发现:环境信息披露水平与政府补助、违规风险均显著正相关;《环境信息公开办法》颁布实施后,相较于规避违规风险,企业更愿意为了获得下一期的政府补助而增加环境信息的披露。
引用
收藏
页码:99 / 110
页数:12
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