| 企业环境会计信息披露行为研究——基于信号传递的分析 |
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| 引用本文： | 乔引花,张淑惠.企业环境会计信息披露行为研究——基于信号传递的分析[J].当代经济科学,2009,31(3). |
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| 作者姓名： | 乔引花 张淑惠 |
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| 作者单位： | 1. 西安外国语大学,商学院,陕西,西安710061;西安交通大学,经济与金融学院,陕西,西安710061
2. 陕西师范大学,国际商学院,陕西,西安710062 |
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| 基金项目： | 陕西师范大学人文社科基金项目“基于声誉的会计诚信监管模式研究”(08SYB15)子课题成果之一;;陕西省教育厅(07JK107);;西安市科技局软科学(YF07204-03)立项课题的阶段性研究成果 |
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| 摘 要： | 在目前的会计技术条件和制度背景下,环境会计信息反映的事项仍然很难准确计量和货币化。在缺乏统一规范和监管的情况下,企业环境会计信息披露更注重于作为一种姿态来影响企业外部利益相关人对企业的认知。因此,用信号传递模型来分析企业的环境会计信息披露行为是恰当的。本文通过构建一个环境会计信号传递模型,分析在不同的情境下企业如何选择最优的环境会计信息披露水平,并据此得出政府制定有效环境会计信息披露制度的政策建议。
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| 关 键 词： | 信号 信号传递 环境会计信息披露 |
Research on Information Disclosure in Corporate Environmental Accounting——Based on the Analysis of Signaling |
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| QIAO Yin-hua,ZHANG Shu-hui.Research on Information Disclosure in Corporate Environmental Accounting——Based on the Analysis of Signaling[J].Modern Economic Science,2009,31(3). |
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| Authors: | QIAO Yin-hua ZHANG Shu-hui |
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| Institution: | 1.Business school;Xi'an International Studies University;Xi'an 710062;China;2.School of Economics and Finance;Xi'an Jiaotong University;Xi'an 710061;3.International Business School;Shaanxi Normal University;China |
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| Abstract: | The environmental accounting is difficult to be accurately quantified with the current technical and institutional background. The information disclosure of corporate environmental accounting can be rather viewed as something that influences the perception of stakeholders toward the enterprise in question. Thus it is appropriate to analyze corporate environmental accounting information disclosure with signaling model. This paper constructs an environmental accounting signaling model to analyze levels of env... |
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| Keywords: | Signal Signaling Information disclosure in environmental accounting |
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