| 唐 洋，牛佳丽.市场化进程、企业环境信息披露与债务融资——来自我国石化塑胶行业上市公司的经验证据[J].,2015,16(2):44-50 |
| 市场化进程、企业环境信息披露与债务融资——来自我国石化塑胶行业上市公司的经验证据 |
| Market Process, Enterprise Environmental Information Disclosure and Debt Financing ——Empirical Evidence from Listed Companies in the Petrochemical Plastics Industry |
| 投稿时间：2015-03-06 |
| DOI： |
| 中文关键词: 市场化进程 环境信息披露质量 债务融资 石化塑胶行业 实证研究 |
| English Keywords:market process environmental information disclosure quality debt financing petrochemical plastics industry empirical study |
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| 摘要点击次数: 1105 |
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| 中文摘要: |
| 文章以2010至2012年的石化塑胶行业上市公司为研究样本，分别研究企业环境信息披露质量对债务融资的影响。研究结果显示：目前我国石化塑胶行业上市公司的环境信息披露质量参差不齐，披露内容缺乏规范性与统一性。环境信息披露质量对企业银行借款和长期借款的影响呈现正相关关系，并且这种相关性在高市场化地区比低市场化地区更显著。环境信息披露质量对企业商业信用的影响呈现负相关关系，它们之间的负相关性在低市场化地区比高市场化地区更显著。另外，环境信息披露质量对企业短期借款的影响呈现负相关关系，但不够显著。 |
| English Summary: |
| This paper studied the quality of environmental information disclosure affecting the company of debt financing from 2010 to 2012 of petrochemical plastics industry. The results showed that: At present, the quality of environmental information disclosure of listed companies in the petrochemical plastics industry is irregular, and the disclosure content is lack of normative and unity. The quality of environmental information disclosure is positively correlated with the bank loans and long-term loans of enterprise, and this correlation is more significant in areas of high market than the low market. the quality of environmental information disclosure is negatively correlated with the commercial credit, and the negative correlation is more significant in areas of low market than in the high market.In addition, the quality of environmental information disclosure has negative impact on short-term loans, but it is less significant. |
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