本文選題：火電行業(yè)　切入點(diǎn)：環(huán)境信息披露　出處：《西南師范大學(xué)學(xué)報(bào)(自然科學(xué)版)》2017年05期 　論文類型：期刊論文

【摘要】：近幾年來,我國環(huán)境污染事件頻頻發(fā)生,霧霾越來越嚴(yán)重,環(huán)境保護(hù)迫在眉睫.作為重污染行業(yè)的火電行業(yè)所承擔(dān)的環(huán)境信息披露責(zé)任成為人們關(guān)注的焦點(diǎn).選擇火電行業(yè)上市公司為研究樣本,運(yùn)用內(nèi)容分析方法衡量企業(yè)環(huán)境信息披露水平,從企業(yè)權(quán)益資本成本約束的角度,實(shí)證研究了上市公司的環(huán)境信息披露與權(quán)益資本成本之間的關(guān)系.研究發(fā)現(xiàn):火電類上市公司環(huán)境信息披露水平顯著影響權(quán)益融資成本,兩者之間呈顯著的負(fù)相關(guān)關(guān)系;雖然火電類上市公司環(huán)境信息披露水平呈逐年上升的趨勢,但是仍然處于低水平的狀態(tài);在環(huán)境污染日益嚴(yán)峻的形勢下,上市公司正從被動適應(yīng)環(huán)境管制向主動進(jìn)行環(huán)保管理轉(zhuǎn)變.
[Abstract]:In recent years, environmental pollution incidents have occurred frequently in China, and haze is becoming more and more serious. Environmental protection is imminent. The responsibility of environmental information disclosure in thermal power industry, which is a heavy pollution industry, has become the focus of attention. Using the method of content analysis to measure the level of environmental information disclosure, from the angle of the cost constraint of enterprise equity capital, The relationship between environmental information disclosure and equity capital cost of listed companies is studied empirically. It is found that the level of environmental information disclosure of listed thermal power companies significantly affects the cost of equity financing, and there is a significant negative correlation between them; Although the level of environmental information disclosure of listed thermal power companies is rising year by year, it is still in a low level. Listed companies are changing from passive adaptation to environmental control to active environmental management.
【作者單位】： 西南大學(xué)財(cái)務(wù)處;
【基金】：重慶市社會科學(xué)規(guī)劃項(xiàng)目(2016QNGL64)
【分類號】：F406.7;F426.61

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