Empirical Research on Factors Influencing Level of Environmental Protection Information Disclosure in Annual Reports by Listed Companies-中国期刊网

摘要 Taking248A-sharemanufacturinglistedcompaniesin2006ShanghaiStockExchangeasexample,using'indexmethod'tomeasurelevelofenvironmentalprotectioninfor-mationdisclosure,thispaperexaminesthefactorsinfluencinglevelofenvironmentalprotectioninformationdisclosure.Thefindingsshowthatthedisclosurelevelhasimproved,buttheoveralllevelisstilllowandunabletosatisfyinformationusers;thereispositivecorrelationbetweencorporatesize,industrytype,accountingfirm'stypeandcorporateenvironmentaldis-closureindex.Thecompaniesoflargescaleandheavypollu-tionandthoseauditedbyinternational'Big4'anddomestic'Big10'accountingfirmshaveahighlevelofenvironmentaldisclosure,whiletheprofitabilityandfinancialleveragehasnoimpactonthedisclosurelevel.Finallysomesuggestionsareputforwardtoestablishenvironmentalinformationdisclosuresys-teminChina.

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Empirical Research on Factors Influencing Level of Environmental Protection Information Disclosure in Annual Reports by Listed Companies

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Empirical Research on Factors Influencing Level of Environmental Protection Information Disclosure in Annual Reports by Listed Companies

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