Font Size: a A A

The Empirical Research On The Influence Of Listing Corporation Management Features On Environmental Information Disclose

Posted on:2015-09-23Degree:MasterType:Thesis
Country:ChinaCandidate:Y M WangFull Text:PDF
GTID:2309330467955160Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, domestic environmental pollution events emerge in endlessly.From benzene pollution of the Songhua river in Jilin, folk on textile wastewater, FuJianZiJin mining sewage leak into the recently happened in oil pipeline leak from thepollution of the JiaoZhou bay. The major environmental accidents occurred frequentlycaused social public attention to environmental protection. At the same time also led toa public attention to corporate environmental information disclosure. The report of the17th national congress pointed out: Modern industrialized development must be to builda "resource-conserving","environmentally friendly" society as top priority. The socialfrom all walks of life to the comprehensive implementation. Under the pressure of thegovernment and the public, enterprises in the pursuit of self-interest maximization andat the same time also need to consider how well the environmental protection work, andto enterprise’s environmental protection work, especially the environmental informationdisclosure work put forward higher requirements. As the management of companymanagers, is the implementer of information disclosure, in the company forenvironmental information disclosure has greater decision-making power anddiscretion.In this paper, from the angle of the management characteristics of theenvironmental information disclosure, comprehensive research situation at home andabroad, research on related theory. In theory analysis section assumption: Executivecompensation and environmental information disclosure is related. Managementownership positively related to the environmental information disclosure; Chairman ofthe board of directors, general manager of the joining together of two position,environmental information disclosure level decreases; Age management informationdisclosure is related to the environment. Through the interpretation of the four variables of empirical research.The conclusions and assumptions are basically identical. Becausethe quantity of management equity phenomenon common, with little or no ownership.Lead to management shareholding relationship with the environmental informationdisclosure is not significantly; Management age is not linked to economic interests,indirect effects lead to the result was not significant. This paper hope through to themanagement characteristics of the influence of the environmental informationdisclosure of listed companies empirical research. In order to improve contribute theenvironmental information disclosure of listed companies. In order to optimize theenvironmental information disclosure practices provide new ideas to promote theperformance of the listed company environment responsibility.
Keywords/Search Tags:The listed company, Management features, Environmental informationdisclosure
PDF Full Text Request
Related items