绿色文化对企业财务风险影响的实证研究

Learning & Education Pub Date : 2022-06-20 DOI:10.18282/l-e.v10i8.3067

Dong Li, Ming-De Lin

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引用次数: 0

摘要

本研究基于企业文化视角，以2015 - 2019年中国重污染行业的464家a股上市公司为样本。采用面板回归模型探讨绿色文化对企业财务风险的影响以及环境信息披露的中介作用。结果表明，绿色文化能够显著降低企业财务风险，环境信息披露对绿色文化与企业财务风险之间的关系具有部分中介作用。

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Empirical Study on the imPact of Green Culture on Corporate Financial Risk

Based on the perspective of corporate culture,this study takes 464 A-share listed companies in China’s heavy pollution industries from 2015 to 2019 as samples.The panel regression model is used to explore the impact of green culture on corporate financial risk and the mediating role of environmental information disclosure.The results show that green culture can significantly reduce corporate financial risk,and environmental information disclosure has a partial mediation effect on the relationship between green culture and corporate financial risk.

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Learning & Education

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