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ID:27252155
大小:944.50 KB
页数:50页
时间:2018-12-02
《碳会计信息披露影响因素分析——基于沪市A股重污染行业经验数据》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、-------rtingpoint,theimpactofcarbonaccountinginformationdisclosureinfluencefactorswerescreenedanddefined.Whiletheselected187ShanghaiA-sharelistedcompaniesinheavilypollutingindustries2010-2013conductedastatisticalformthe748studysamples;basedonresearchhypot
2、hesesontosevenfactorsGRI,companysize,thedegreeofdebt,profitability,corporategovernance,etc.astheindependentvariablesoftheempiricalanalysis,thestudyfoundthatinasampleofdescriptivestatisticalanalysis,becauseoflackingaunifo
3、rmdisclosurestandards,andthisinformationisakindofvoluntarydisclosure,thereforetheextentofdisclosuringvarywidely,overallthecarbonaccountinginformationdisclosurelevelcomparetodevelopedcountriescomparedlaggingbehind.InbinaryLogisticregressionanalysisconducte
4、dforthestudysampledrawn,GRI,companysize,thedegreeofdebt,thesizeoftheindependentdirectorsofthefourindependentvariablesthroughasignificantcorrelationtest,andprofitability,twosyncreticshareholding,ownershipconcentrationdoes
5、notpassthesignificancetest.Withtheempiricalresearchresult,thispaperbasedonthefinalconclusionsthatthestudyproposedpolicyrecommendationsmaybeeffectiveandhelpfulforamorescientificandeffectivedevelopmentoflow-carboneconomy.KeyWords:Carbonaccountinginformation
6、disclosureInfluencefactorsHeavilypollutingindustriesListedCompanyEmpiricalstudy-----------目录第一章导论.................................................................................................................11.1研究背景及意义..................................
7、.....................................................11.1.1研究背景.............................................................................................11.1.2研究意义.........................................................................................
8、....21.2研究内容及研究框架.....................................................................................31.2.1研究内容..............................................................................................31.2.2研究框
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