Study on External Pressure, Firm Characteristics and the Quality of Environmental Information Disclosure of Listed Companies in China

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Abstract:

The listing Corporation environmental information disclosure quality manifests the enterprise communicate with the outside world of social responsibility, from the perspective of the new institutional economics, the impetus of the environmental information disclosure quality is not only determined by the characteristics of the company, the more important pressure is from outside, this is also the original intention of the paper. This paper uses the Structural Equation Modeling with the LISREL, finding how the external pressure and the features of the company determining the level of information disclosure quality, hoping to find the way improving the listing Corporation environmental information disclosure.

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Periodical:

Advanced Materials Research (Volumes 1073-1076)

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2675-2678

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December 2014

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© 2015 Trans Tech Publications Ltd. All Rights Reserved

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