煤炭上市公司环境信息披露水平、媒体关注度与财务绩效关系研究  

Research on the interrelationship among environmental information disclosure,media coverage and financial performance of listed coal company

作　　者：邹绍辉[1,2] 张聪瑞 

机构地区：[1]西安科技大学管理学院,陕西省西安市710054 [2]西安科技大学能源经济与管理研究中心,陕西省西安市710054

出　　处：《中国煤炭》2018年第1期23-28,共6页China Coal

基　　金：国家自然科学基金(71273207);陕西省科学技术研究发展计划项目(2011kjxx54)

摘　　要：选取2006-2015年29家煤炭上市公司面板数据作为研究样本,通过多元线性回归分析方法,实证检验了煤炭上市公司环境信息披露水平、媒体关注度和财务绩效之间的关系。结果表明:煤炭上市公司环境信息披露水平与财务绩效呈现负相关关系,媒体关注度与财务绩效呈现正相关关系,环境信息披露水平与媒体关注度之间的关系不显著。因此表明,环境信息披露水平对财务绩效的影响并未通过媒体关注度进行传递。Data of 29 listed coal companies from 2006 to 2015 was chosen as study sample and by the step-wise regressive a- nalysis method, the interrelationship among environmental information disclosure, media coverage and financial performance was verified in an empirical way. The result showed that a remarkable negative correlation was fOUnd between the environmental infor- mation disclosure and financial performance, and a positive correlation was spotted between the media coverage and financial per- formance of listed coal enterprises. However, no distinct correlation was discovered between environmental information disclosure and media coverage. Therefore it could be concluded that the environmental information don＇t affect the financial performance through media coverage.

关 键 词：煤炭上市公司 环境信息披露水平 媒体关注度 财务绩效 

分 类 号：TD-9[矿业工程]