本文關(guān)鍵詞： 環(huán)境表現(xiàn) 經(jīng)濟表現(xiàn) 企業(yè)環(huán)境違規(guī) 企業(yè)價值　出處：《南通大學(xué)學(xué)報(社會科學(xué)版)》2017年04期 　論文類型：期刊論文

【摘要】：以往對企業(yè)環(huán)境表現(xiàn)與經(jīng)濟表現(xiàn)關(guān)系的研究,因研究方法差異未產(chǎn)生一致的結(jié)論。研究以2009—2015年在滬深兩市上市交易的化學(xué)原料和化學(xué)制品制造業(yè)A股企業(yè)為樣本,分析企業(yè)市場價值對企業(yè)環(huán)境違規(guī)的反應(yīng),以及這種反應(yīng)的調(diào)節(jié)因素。結(jié)果表明:企業(yè)環(huán)境違規(guī)與企業(yè)價值呈負相關(guān);環(huán)境違規(guī)信息的公開質(zhì)量具有調(diào)節(jié)企業(yè)環(huán)境違規(guī)與企業(yè)價值之間相關(guān)性的作用,經(jīng)信息公開質(zhì)量修正的企業(yè)環(huán)境違規(guī)與企業(yè)價值之間的負相關(guān)性更為顯著;2012—2015年間企業(yè)環(huán)境違規(guī)數(shù)量的增加(降低)是企業(yè)價值降低(提高)的格蘭杰原因。
[Abstract]:Previous studies on the relationship between corporate environmental performance and economic performance have not reached a consistent conclusion because of differences in research methods. The study was based on A-share companies in the chemical raw materials and chemical products manufacturing industries listed on the Shanghai and Shenzhen stock exchanges from 2009 to 2015. This paper analyzes the reaction of enterprise market value to enterprise environmental violation and the adjustment factors of this reaction. The results show that the enterprise environmental violation is negatively related to enterprise value; The open quality of environmental violation information has the function of regulating the correlation between enterprise environmental violation and enterprise value. The negative correlation between enterprise environmental violation and enterprise value is more significant. The increase (decrease) of enterprise environmental violation in 2012-2015 is the Granger reason for the decrease (improvement) of enterprise value.
【作者單位】： 東華大學(xué)旭日工商管理學(xué)院;
【分類號】：F426.7;F832.51;X322

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