Proceedings of the 2017 International Conference on Education, Economics and Management Research (ICEEMR 2017)

The Relationship of Environmental Information Disclosure and Corporate Performance-Empirical Research of Chinese Iron&Steel Smelting Firms in A-share Market

Authors
Ping Li, Xuebin Yu
Corresponding Author
Ping Li
Available Online May 2017.
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/).

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Volume Title
Proceedings of the 2017 International Conference on Education, Economics and Management Research (ICEEMR 2017)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
May 2017
ISBN
10.2991/iceemr-17.2017.75
ISSN
2352-5398
DOI
10.2991/iceemr-17.2017.75How to use a DOI?
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  -