Environmental information disclosure and firm performance

被引：0
|
作者：
Hsu, Hsuehen [1 ]
机构：
[1] Xiamen Univ, Int Coll, Kunluan Bldg,Xiangs South Rd, Xiamen, Peoples R China
来源：
PROCEEDINGS OF THE 2017 INTERNATIONAL CONFERENCE ON ECONOMICS, FINANCE AND STATISTICS (ICEFS 2017) | 2017年 / 26卷
关键词：
Environmental information disclosure; Firm performance; Steel industry;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This study investigates the association of environmental information disclosure and corporate financial performance for the steel industry. This study uses A-share steel industry listed companies in Shanghai Stock Exchange from 2010 to 2014. The environmental information disclosure includes environmental financial and non-financial information. The result shows that there is a negative association between environmental financial disclosure and firm performance. This study also finds no association between environmental non-financial disclosure and firm performance. Environmental non-financial disclosure is more difficult to be quantified and therefore has no effect on enterprise financial performance.
引用
收藏
页码：483 / 487
页数：5
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