The Impact of Carbon Information Disclosure on Enterprise Financial Performance

被引：0
|
作者：
Liu, Quanqi [1 ]
Li, Li [1 ]
Wang, Jun [1 ,2 ]
机构：
[1] Harbin Inst Technol, Shenzhen Grad Sch, Shenzhen 518055, Peoples R China
[2] Hunan Univ Sci & Technol, Xiangtan, Peoples R China
来源：
2017 4TH INTERNATIONAL CONFERENCE ON SOCIAL SCIENCE AND HUMANITY (ICSSH 2017) | 2017年 / 100卷
关键词：
Carbon information disclosure; Enterprise financial performance; Heavy polluted industry; ENVIRONMENTAL PERFORMANCE; FIRMS;
D O I：
10.5729/aer.2017.100.231
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
This paper selects the listed enterprises of heavy polluted industry in China as the research samples from 2009 to 2013 to empirically test the impact of carbon information disclosure on enterprise financial performance. Carbon information disclosure and the enterprise market value have no significant negative correlation. Carbon information disclosure and the market value of enterprise intangible assets have no significant positive correlation. The impact of carbon information disclosure on enterprise financial performance changes periodically. Finally, put forward some policy recommendations.
引用
收藏
页码：231 / 235
页数：5
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