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随着我国经济的高速发展,由企业经营活动造成的环境污染问题也日趋恶化,企业履行环保责任和披露环境信息的问题受到社会公众的广泛关注。2005年末发生的“松花江污染”事件和“北江镉污染”事件使相关重污染行业上市公司承受着很大的公共压力。本文采用经验分析法,以石油化工业和钢铁冶金业上市公司为样本,从环境信息披露与盈余管理关联性这一独特的视角出发,检验我国重污染行业上市公司管理当局在年报中的环境信息披露是否存在降低公共压力的动机。研究表明,在两起污染事件发生后,相关重污染行业上市公司存在调减利润和增加环境信息披露程度的行为,其环境信息披露存在公共压力动机,钢铁冶金业公司甚至把增加环境信息披露的决策纳入到应对公共压力的整体战略决策之中。
With the rapid economic development in our country, the environmental pollution caused by the business activities of enterprises has also been deteriorating. The issue of fulfilling environmental responsibilities and disclosing environmental information by enterprises has drawn wide public concern. The “Songhua River pollution incident” and the “Beijiang cadmium pollution incident” that took place at the end of 2005 put public companies heavily involved in listed heavy pollution-related industries under public pressure. This article uses the empirical analysis method to petrochemical industry and iron and steel metallurgical listed companies as a sample, from the environmental information disclosure and earnings management of the relevance of this unique perspective, testing China’s heavy pollution industry listed companies in the annual report of the environmental information Disclosure of motives for reducing public pressure. The research shows that after the occurrence of two pollution incidents, listed companies in heavily polluting industries have the behavior of reducing profits and increasing the degree of disclosure of environmental information. Public disclosure of environmental information disclosure has the motivation of public pressure, and the iron and steel metallurgical companies have even increased the disclosure of environmental information Decisions are integrated into the overall strategic decision to respond to public pressure.