| 中央企业上市公司环境责任与公司价值的相关性研究 |
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| 引用本文： | 范琦.中央企业上市公司环境责任与公司价值的相关性研究[J].财务与金融,2013(3):76-81. |
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| 作者姓名： | 范琦 |
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| 作者单位： | 上海财经大学 上海,201209 |
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| 基金项目： | "上海市教委优秀青年教师科研专项基金" |
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| 摘 要： | 本文以中央企业上市公司为样本,讨论国有企业环境责任与公司价值之间的关系。文章在控制公司规模、行业竞争力等变量的条件下,回归结果发现：中央企业上市公司环境责任与公司价值之间存在正相关关系,但不显著。因此,很难认为公司承担更多环境责任能够促进公司价值的增长。
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| 关 键 词： | 中央企业 环境责任 公司价值 |
Corporate Environmental Responsibility on Corporate Value of State-owned Listed Companies |
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| FAN Qi.Corporate Environmental Responsibility on Corporate Value of State-owned Listed Companies[J].Accounting and Finance,2013(3):76-81. |
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| Authors: | FAN Qi |
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| Institution: | FAN Qi( Shanghai Finance University, Shanghai 201209) |
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| Abstract: | This paper aims to discuss the relationship between the state-owned enterprises＇ environmental responsibility and corporate value on the sample of state key listed companies. The research implies that it is hard to believe that the more en- vironmental responsibilities taken on, the higher value the companies have. |
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| Keywords: | State-owned Enterprises Environmental Responsibility Corporate Value |
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