报纸是否有效披露公司环境信息——来自我国采掘业公司的经验证据

以2008—2010年采掘业公司为研究对象,对其环境信息的报纸报道进行统计分析,发现报纸披露存在地方保护倾向、报道滞后等问题。另外,通过回归分析,发现当年有环境事故、公司规模、中央国有控股、已上市时间等对报纸披露公司环境信息有显著影响,也看到报纸存在被动披露＂、大公司＂倾向、弱化负面报道、央企保护等现象。研究表明,报纸并未有效披露公司环境信息,报纸的作用有待进一步强化与完善。

The newspaper is disclosure the company＇s environmental information effective or not——Empirical evidence from China＇s mining industry company

In 2008-2010 mining industry company as the research object,the environmental information newspaper reports for statistical analysis,the newspaper reported that disclosure of local protection tendency,problems.In addition,through regression analysis,found that environmental accidents,the size of the company,the central state-owned,listed time had significant influence on the newspaper disclosure of environmental information,also see the newspapers for passive disclosure,＂big company＂ tendency,weaken the negative reports,the central enterprises to protect the phenomenon.Research shows that,the newspaper has not been effective environmental information disclosure,the role of the newspaper should be strengthened further and perfect.