| 王娟,熊诚冲.公司治理、媒体关注与环境信息披露水平[J].南京邮电大学学报(社会科学版）,2021,(03):58~71 |
| 公司治理、媒体关注与环境信息披露水平 |
| Corporate governance, media attention and environmental information disclosure level |
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| DOI： |
| 中文关键词: 公司治理 媒体关注 环境信息披露水平 |
| 英文关键词:corporate governance media attention environmental information disclosure level |
| 基金项目:江苏省研究生科研与实践创新计划项目“公司治理、媒体关注与环境信息披露的关系研究”（SJCX20_0267） |
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| 中文摘要: |
| Based on the samples of A share heavy pollution industry listed companies in Shanghai and Shenzhen from 2016 to 2018, the relationship between corporate governance, media attention and environmental information disclosure level is explored through empirical methods. It is found that ownership concentration, executive compensation and board size all contribute to the improvement of the level of environmental information disclosure, and media attention plays a partial intermediary role in them. Further group inspection found that in state owned enterprises, media attention does not play an intermediary role in the relationship between board size and environmental information disclosure level; in non state owned enterprises, ownership concentration cannot promote environmental information disclosure level, and media attention does not play a intermediary role in the relationship between ownership concentration and environmental information disclosure level. |
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