Research On The Influential Factors Of Environmental Accounting Information Disclosure

The enterprise environment accounting information disclosure is the main way of that the stakeholdersunderstand enterprises protect environment. The pharmaceutical industry listing corporation environmentalpollution is particularly prominent. Study the pharmaceutical industry listing corporation of environmentalaccounting information disclosure is imminent.According to the information asymmetry theory, cost-benefit theory and reason analysis,this paperanalyzes the situation of environmental accounting information disclosure of listing Corporationpharmaceutical industry, to find the main influencing factors of environmental accounting informationdisclosure of listing Corporation pharmaceutical industry and verify the factors that affect how to influencethe environment accounting information disclosure level. On the basis of the research results, we could offersome advisable suggestions to improve the exposure level of the environmental accounting information.The difference with the past researches is that the paper puts the eyes on the representativepharmaceutical industry listed companies to do the relative research. Compared with the past research, it’smore purposeful and effective. Besides, depending on the research achievement from home and abroad andthe practical condition of the listed companies of our country, the paper picks up the exposure items andinfluencing elements again. What’s more, the paper categorizes the exposure items with the method of“cluster analysis”, to make the research results more precise.By the means of document research, the paper totally and precisely gets the knowledge of the researchobject and designs the research procedures. It combines the qualitative research and the quantitative researchto give analyses about the present condition of environmental accounting information exposure ofpharmaceutical industry listed companies. The results turn out to be that the exposure level stays at lowerlevel;contents of the exposure are not specific; the exposure lacks of continuity and the contents of exposuremostly are good to companies. Meanwhile, the exposure methods are not the same and there is no audit forthe environmental accounting information, which makes the environmental accounting information have noguarantee of the qualities. Together with that, using empirical analysis method, the paper makes thePolyphyletic linear regression analyses to the influencing factors. According to the results of the analyses, thescale of the company, the scale of the board, the profitability, the proportion of the independent directors, thecalling times of board of the directors are the dominant elements to the exposure level. And all these elementsare positively related to the exposure level. The characteristics of companies’ growth, whether the chairmanof the board plays the role of manager the same time and the place that the companies come into the marketare not remarkably influencing on the exposure level, but to some extent the first two elements are negativelyrelated to the exposure level, and the latter one is positively related to the exposure level, relatively.