【摘要】：文章首先采用FAHP模型,計算了影響企業(yè)價值的各種指標的權重;然后運用DEA模型探討了企業(yè)價值的環(huán)境效率;最后基于企業(yè)環(huán)境信息的"披露程度"和"披露方式"兩個角度,實證分析了2012—2014年山東省重污染行業(yè)環(huán)境信息披露與企業(yè)價值的關系。結果表明,環(huán)境信息披露數(shù)量、質量以及環(huán)境效率對企業(yè)價值具有顯著的促進作用,其中,環(huán)境信息披露質量對市場價值的促進作用要優(yōu)于環(huán)境信息披露數(shù)量以及環(huán)境效率。
[Abstract]:In this paper, the FAHP model is used to calculate the weights of various indexes affecting the value of the enterprise, and then the environmental efficiency of the value of the enterprise is discussed by using the DEA model. Finally, based on the "disclosure degree" and "disclosure mode" of enterprise environmental information, this paper empirically analyzes the relationship between environmental information disclosure and enterprise value in heavily polluted industries of Shandong Province from 2012 to 2014. The results show that the quantity, quality and environmental efficiency of environmental information disclosure play a significant role in promoting enterprise value, and the quality of environmental information disclosure is superior to the quantity of environmental information disclosure and environmental efficiency in promoting market value.
【作者單位】： 煙臺大學經(jīng)濟管理學院;
【基金】：教育部人文社會科學研究規(guī)劃基金項目(13YJA630148) 山東省社會科學規(guī)劃項目(11CGLJ23)
【分類號】：F275
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本文編號：2454269