The Relationship of Environmental Information Disclosure and Corporate Performance-Empirical Research of Chinese Iron&Steel Smelting Firms in A-share Market
- DOI
- 10.2991/iceemr-17.2017.75How to use a DOI?
- Keywords
- Iron&steel smelting industry, Environmental information disclosure, Corporation performance, The multiple regression model
- Abstract
To examine the relationship between environmental information disclosure(EID) and corporate performance in iron& steel smelting industry, we constructed a multiple regression model with SPSS 2.0 and select the accounting statistics of 69 Chinese iron& steel smelting firms from year 2012 to year 2014. The investigation leads to two findings as follows. First, EID is negatively related to corporate performance in iron& steel smelting firms. Then, the negative impact is more significant in state-owned firms compared to non-state-owned firms. The innovation points are mainly the relevance of the correlation between EID and corporate performance in iron& steel smelting industry and the difference between the correlation of that in state-owned firms and non-state-owned firms.
- Copyright
- © 2017, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Ping Li AU - Xuebin Yu PY - 2017/05 DA - 2017/05 TI - The Relationship of Environmental Information Disclosure and Corporate Performance-Empirical Research of Chinese Iron&Steel Smelting Firms in A-share Market BT - Proceedings of the 2017 International Conference on Education, Economics and Management Research (ICEEMR 2017) PB - Atlantis Press SP - 298 EP - 302 SN - 2352-5398 UR - https://doi.org/10.2991/iceemr-17.2017.75 DO - 10.2991/iceemr-17.2017.75 ID - Li2017/05 ER -