本文選題：環(huán)境信息披露　切入點(diǎn)：產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)　出處：《經(jīng)濟(jì)與管理》2017年04期

【摘要】：選取2008-2014年滬深兩市A股重污染行業(yè)上市公司為樣本,實(shí)證研究產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)與環(huán)境信息披露質(zhì)量的相關(guān)性,并考察基于競(jìng)爭(zhēng)動(dòng)機(jī)的環(huán)境信息披露變化對(duì)企業(yè)價(jià)值的影響。研究發(fā)現(xiàn):產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)與環(huán)境信息披露質(zhì)量之間呈倒"U"型關(guān)系,即隨著產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)程度的增加,企業(yè)環(huán)境信息披露質(zhì)量先上升后下降,表明在競(jìng)爭(zhēng)壓力下,企業(yè)環(huán)境信息披露行為會(huì)發(fā)生扭曲。進(jìn)一步分析顯示,企業(yè)出于競(jìng)爭(zhēng)動(dòng)機(jī)而降低環(huán)境信息披露質(zhì)量會(huì)對(duì)企業(yè)價(jià)值造成損害。上述研究基于競(jìng)爭(zhēng)視角建立企業(yè)環(huán)境信息披露影響因素及經(jīng)濟(jì)后果的分析框架,為企業(yè)更好應(yīng)對(duì)產(chǎn)品市場(chǎng)競(jìng)爭(zhēng),提高環(huán)境信息披露質(zhì)量提供直接的經(jīng)驗(yàn)證據(jù)。
[Abstract]:From 2008 to 2014, this paper studies the relationship between the product market competition and the quality of environmental information disclosure, and examines the influence of the change of environmental information disclosure based on competitive motivation on the enterprise value.It is found that the relationship between product market competition and environmental information disclosure quality is inverted "U" type, that is, with the increase of product market competition, the quality of enterprise environmental information disclosure rises first and then decreases, indicating that under the competitive pressure,The behavior of enterprise environmental information disclosure will be distorted.Further analysis shows that reducing the quality of environmental information disclosure due to competitive motivation will damage the value of enterprises.Based on the perspective of competition, this study establishes an analytical framework of the influencing factors and economic consequences of enterprise environmental information disclosure, which provides direct empirical evidence for enterprises to better deal with product market competition and improve the quality of environmental information disclosure.
【作者單位】： 中國礦業(yè)大學(xué)管理學(xué)院;
【基金】：國家社會(huì)科學(xué)基金一般項(xiàng)目(16BGL067)
【分類號(hào)】：F275;F832.51;X322

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