A Study On The Influence Of Accounting Information Disclosure On Enterprise Value In Luxi Chemical Environment

The main purpose of this paper is to analyze the specific situation of Luxi chemical industry and analyze the influence of environmental accounting information disclosure on enterprise value.According to the characteristics of the subject,the questionnaire method,multiple regression method and qualitative analysis and quantitative analysis of the combination of research methods.First of all,from the concept of environmental accounting information disclosure,corporate value was defined.And analyzes the influencing factors of environmental accounting information disclosure and the correlation with enterprise value at home and abroad,which provides a reference for the study of the impact of Lixi chemical environment accounting information disclosure on enterprise value.Secondly,for the development of Luxi Chemical nearly a decade,the analysis of Lu Xixi chemical quarterly report,board report,social responsibility report and interim report,to understand the Luxi chemical environment accounting information disclosure form,content,and then concluded that The Present Situation and Reasons of Environmental Information Disclosure of Western Chemical Industry.Thirdly,we construct the multiple regression model,use the value of the enterprise as the explanatory variable,refer to a large number of domestic and foreign literature,use the Tobin Q value to measure the enterprise value;use the content analysis method to index the environmental accounting information disclosure index,and use it as the explanatory variable In order to measure the environmental accounting level of Luxi chemical industry,through the questionnaire survey,from the ten factors that affect the value of enterprises,select the enterprise size,profitability,financial leverage,equity concentration four factors as the model control variables,and then The results show that the relationship between the information disclosure of Lixi chemical environment accounting information and the enterprise value is obtained by multiple regression analysis.Finally,it is suggested that Luxi Chemical should strengthen the learning and input,and then improve the awareness and quality of environmental accounting information disclosure,and the scientific and selective disclosure of the disclosure process should take into account the lag of environmental accounting information disclosure To influence.