渭南师范学院学报2024,Vol.39Issue(4) :73-84.

企业ESG信息披露、分析师关注与企业声誉

On the Relations among Corporate ESG Information Disclosure,Analyst Publicity and Corporate Reputation

吴日中 陈海发
渭南师范学院学报2024,Vol.39Issue(4) :73-84.

企业ESG信息披露、分析师关注与企业声誉

On the Relations among Corporate ESG Information Disclosure,Analyst Publicity and Corporate Reputation

吴日中 1陈海发1
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作者信息

  • 1. 湖南工业大学经济与贸易学院,湖南株洲 412007
  • 折叠

摘要

选取2010-2022年沪深A股上市公司数据,实证检验企业ESG信息披露、分析师关注与企业声誉之间的关系.研究结论表明,企业ESG信息披露能够显著提升企业声誉.机制研究表明,分析师关注在企业ESG信息披露与企业声誉之间存在部分中介效应.进一步研究发现,企业ESG信息披露对非国有企业、委托"四大"审计和东部地区企业的声誉提升作用更加显著.

Abstract

This paper takes A-share listed companies from 2010 to 2022 as research samples to empirically test the rela-tions among corporate ESG information disclosure,analyst publicity and corporate reputation.Research shows that corporate ESG information disclosure can significantly improve corporate reputation.The certain mechanism study shows that analyst publicity can produce partial mediating effect between ESG information disclosure and corporate reputation.Further research shows that the enhancement effect of ESG information disclosure plays a more evident role in improve corporate reputation of non-state-owned enterprises and those in the eastern region.

关键词

ESG信息披露/企业声誉/分析师关注/机制研究

Key words

ESG information disclosure/corporate reputation/analyst publicity/mechanism research

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基金项目

湖南省教育厅科研项目(19C0540)

出版年

2024
渭南师范学院学报
渭南师范学院

渭南师范学院学报

CHSSCD
影响因子:0.161
ISSN:1009-5128
参考文献量32
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