客户集中度、产权性质与环境信息披露  

Customer Concentration,Nature of Property Right,and Environmental Information Disclosure

作　　者：姚圣[1] 周敏[1] 

机构地区：[1]中国矿业大学管理学院

出　　处：《财会通讯（下）》2016年第8期75-79,129,共5页Communication of Finance and Accounting

基　　金：国家自然科学基金面上项目"空间距离;同业模仿与环境信息披露机会主义行为:动因;实现路径与经济后果"(项目编号:71572189);国家自然科学基金"政治关联;地方利益与环境业绩--基于生存权保障的研究视角"(项目编号:71102163);中国博士后特别资助基金项目"政治关联弹簧效应与地方环境业绩恶化"(项目编号:2012T50529);中国博士后科学基金面上资助项目"政治关联;地方利益与环境业绩--基于政治均衡的研究视角"(项目编号:2011M500977)的阶段性研究成果

摘　　要：本文采用我国沪深两市制造业A股上市公司2009-2013年的经验数据检验了客户集中度对环境信息披露的影响。研究结果显示,企业的客户集中度与环境信息披露水平呈显著负相关关系。对企业的产权性质进行进一步划分,研究表明,与民营企业相比,国有企业的环境信息披露水平更高。进一步研究发现,相较于国有企业,民营企业的客户集中度与环境信息披露水平之间的负相关关系更为显著。In this study,we investigate the relationship between customer concentration,nature of property right,and environmental information disclosure,based on a sample of A-share listed manufacturing companies in China from 2009 to 2013.It reaches the conclusions as follows:firstly,customer concentration is negatively correlated with the quality of compared with environmental information disclosure,namely.higher customer concentration leads to less willingness to disclosure environmental information;secondly,state-owned enterprises disclose more environmental information,compared with private enterprises:thirdly,different with state-owned enterprises,the customer concentration in private enterprises has more negative influence to environmental information disclosure.Research conclusion of this paper reveals the role of environmental information disclosure in the implicit contract relationship between company and its customers,helps us to understand the nonfinancial stakeholders' influence on environmental information disclosure,and enrich the product market competition and environmental information disclosure research literature.

关 键 词：客户集中度 环境信息披露 产权性质 

分 类 号：F425[经济管理—产业经济] F406.7