THE IMPACT OF INSTITUTIONAL INVESTOR HETEROGENEITY ON ENVIRONMENTAL INFORMATION DISCLOSURE

被引：0
|
作者：
Han, Shaozhen [1 ]
Pan, Ying [1 ]
Li, Hui [1 ]
Zhong, Lei [1 ]
机构：
[1] Northwest Univ Xian, Xian, Shaanxi, Peoples R China
来源：
HRADEC ECONOMIC DAYS, VOL 7 (1), 2017 | 2017年
关键词：
institutional investors; heterogeneity; environmental information disclosure;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper analyzes the impact of institutional investor heterogeneity on the level of corporate environmental information disclosure. The results show that institutional investors can play a role in governance and improve the level of corporate environmental information disclosure. It's found that stable institutional investors, compared with institutional investors, will help to improve the level of corporate environmental information disclosure; that pressure-resisting institutional investors can improve the level of environmental information disclosure, while pressure-sensitive institutional investors have little effect on it. This study is of great theoretical and practical significance to expand the governance role of institutional investors and to promote the environmental protection of the listed companies.
引用
收藏
页码：272 / 278
页数：7
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