| 环境会计信息披露影响因素实证研究 |
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| 引用本文： | 罗鸣,;程克群.环境会计信息披露影响因素实证研究[J].合肥教育学院学报,2014(5):117-121. |
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| 作者姓名： | 罗鸣 ;程克群 |
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| 作者单位： | [1]无锡市广播电视大学培训处,江苏无锡214021; [2]安徽农业大学经济管理学院,合肥230061 |
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| 基金项目： | 基金项目：安徽省教育厅人文社科项目（2011sk717）、安徽省省领导圈定课题（SLDQDKT--14F03）资助. |
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| 摘 要： | 选取安徽省77家A股上市公司2011--2012年的数据作为研究样本，从环境会计信息披露的经济和法律背景出发，提出资产负债率、盈利能力等8个自变量作为影响环境信息披露水平的研究假设，运用无序多分类Logisitic模型，得到了环境会计信息披露水平的影响因素，并提出建设性建议，对于满足利益相关者的信息要求具有现实的理论和实际意义。
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| 关 键 词： | 环境会计 上市公司 信息披露 影响因素 实证分析 |
The Empirical Analysis of Influencing Factors for Environmental Accounting Information Disclosure of Listed Company |
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| Institution: | LUO Ming, CHENG Ke-qun (1. Training Center ,Wuxi Open University, Wuxi 214021, Jiangsu; School of Economics and Management, Anhui Agricultural University, Hefei 230061, |
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| Abstract: | This paper selects 77 A-share listed companies in 2011--2012 data in Anhui Province as the research sample. From the perspective of economic and legal background of environmental accounting information disclosure, it proposes asset-liability ratio, profitability and 8 variables as the research hypothesis for influencing the level of environmental information disclosure, utilizes multinomial Logisitic model in further analysis to get the influencing factors for environmental accounting information disclosure level, and puts forward constructive suggestions, which is expected to be of realistic theoretical and practical significance for stakeholders to meet The information requirements. |
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| Keywords: | environmental accounting listed company information disclosure influencingfactor empirical analysis |
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