论文部分内容阅读
基于我国上市企业2005-2011年间大样本数据和改进后的企业环境信息披露测度方法,本文对环境信息披露与企业研发创新之间的影响效应进行实证检验,发现企业的环境信息披露一定程度上对企业的研发具有“激励”效应,但二者间的影响效应在不同行业和所有制企业类型中存在显著的差异性;相对于企业自身的环境信息披露而言,地方政府环境管制对企业研发创新具有促进效应。
Based on the large sample data of listed companies in China during 2005-2011 and the improved measurement method of corporate environmental information disclosure, this paper tests the impact of environmental information disclosure and corporate R & D innovation and finds that the disclosure of corporate environmental information to a certain extent The R & D of enterprises has “Incentive ” effect, but the impact effect between the two has significant difference in the types of enterprises in different industries and ownership; Compared with the enterprise’s own environmental information disclosure, Innovation has a promotional effect.