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环境信息披露质量、政府干预与企业绿色转型

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本文以 2012-2021 年沪深A股制造业1 689家上市公司作为研究样本,实证分析环境信息披露质量对企业绿色转型的影响,同时加入了政府干预对二者关系的调节效应.研究发现,环境信息披露质量对企业绿色转型具有显著的正向影响,政府干预对二者具有负向调节作用.进一步分析表明,环境信息披露质量促进自愿披露、低融资约束和小规模企业绿色转型的效应更为显著.机制检验发现,环境信息披露质量可以通过提高分析师关注度来促进企业绿色转型.本文从环境信息披露质量和政府干预的视角,拓展了对企业绿色转型影响因素的研究,为政府制定促进企业绿色转型的相关政策提供经验数据和参考借鉴.
Environmental Information Disclosure Quality,Government Intervention and Enterprises'Green Transformation
This paper takes 1 689 listed Shanghai and Shenzhen A-share manufacturing companies from 2012 to 2021 as research samples,empirically analyzes the impact of environmental information disclosure quality on enterprises'green transformation,and adds the moderating effect of government intervention on the relationship between the two.It is found that environmental information disclo-sure quality has a significant positive impact on enterprises'green transformation,while government intervention has a negative moder-ating effect on both.Further analysis shows that environmental information disclosure quality is more significant in promoting voluntary disclosure,low financing constraints and green transformation of small-scale sample enterprises.The mechanism test finds that environ-mental information disclosure quality promotes enterprises'green transformation by enhancing analyst focus.From the perspectives of environmental information disclosure quality and government intervention,this study expands the research on the contributing factors of enterprises'green transformation,and provides empirical data and reference for the government to formulate relevant policies to pro-mote enterprises'green transformation.

enterprises'green transformationenvironmental information disclosure qualitygovernment interventionanalyst focus

王鸿、王慧敏

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齐齐哈尔大学 经济与管理学院, 黑龙江 齐齐哈尔 161006

企业绿色转型 环境信息披露质量 政府干预 分析师关注

黑龙江省哲学社会科学研究规划项目黑龙江省经济社会发展重点研究课题基地专项黑龙江省高等教育教学改革研究项目黑龙江省省属高校基本科研业务费党的二十大专项

22GLB10921538SJGY20220397145209614

2024

商学研究
湖南商学院

商学研究

CHSSCD
影响因子：0.293
ISSN：2096-4315
年,卷(期)：2024.31(1)
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