共同机构所有权与企业碳信息披露质量  

The Ownership of Common Institutions and the Quality of Corporate Carbon Information Disclosure

作　　者：吴季静 WU Jijing(School of Business,Putian University,Putian Fujian 351131,China)

机构地区：[1]莆田学院商学院,福建莆田351131

出　　处：《莆田学院学报》2025年第1期26-32,40,共8页Journal of putian University

基　　金：莆田学院科研项目(2024027)。

摘　　要：利用2013—2023年沪深A股上市公司数据,实证分析共同机构所有权对企业碳信息披露质量的影响效应及机制。研究发现,共同机构所有权能够提高企业的碳信息披露质量;共同机构所有权通过其信息资源和监督治理作用,增强企业透明度,减少代理成本,促进碳信息披露质量的提高;在非国有产权的企业以及分析师关注度低的企业中,共同机构所有权对碳信息披露质量的正向影响更为显著。Based on the data from listed companies on the Shanghai and Shenzhen A-share markets from 2013 to 2023,the paper empirically analyzes the impact effect and mechanism of common institutional ownership on the quality of corporate carbon information disclosure.The results show that common institutional ownership can improve the quality of corporate carbon information disclosure.Common institutional ownership can enhance corporate transparency,reduce agency costs,and promote the improvement of carbon information disclosure quality through its information resources and the role of supervision and governance.In enterprises with non-state-owned property rights and those with low analyst attention,the positive impact of common institutional ownership on the quality of carbon information disclosure is more pronounced.

关 键 词：共同机构所有权 碳信息披露质量 企业透明度 协同治理 

分 类 号：F272[经济管理—企业管理]