【摘要】：文章首先采用FAHP模型,計(jì)算了影響企業(yè)價(jià)值的各種指標(biāo)的權(quán)重;然后運(yùn)用DEA模型探討了企業(yè)價(jià)值的環(huán)境效率;最后基于企業(yè)環(huán)境信息的"披露程度"和"披露方式"兩個(gè)角度,實(shí)證分析了2012—2014年山東省重污染行業(yè)環(huán)境信息披露與企業(yè)價(jià)值的關(guān)系。結(jié)果表明,環(huán)境信息披露數(shù)量、質(zhì)量以及環(huán)境效率對(duì)企業(yè)價(jià)值具有顯著的促進(jìn)作用,其中,環(huán)境信息披露質(zhì)量對(duì)市場(chǎng)價(jià)值的促進(jìn)作用要優(yōu)于環(huán)境信息披露數(shù)量以及環(huán)境效率。
[Abstract]:In this paper, the FAHP model is used to calculate the weights of various indexes affecting the value of the enterprise, and then the environmental efficiency of the value of the enterprise is discussed by using the DEA model. Finally, based on the "disclosure degree" and "disclosure mode" of enterprise environmental information, this paper empirically analyzes the relationship between environmental information disclosure and enterprise value in heavily polluted industries of Shandong Province from 2012 to 2014. The results show that the quantity, quality and environmental efficiency of environmental information disclosure play a significant role in promoting enterprise value, and the quality of environmental information disclosure is superior to the quantity of environmental information disclosure and environmental efficiency in promoting market value.
【作者單位】： 煙臺(tái)大學(xué)經(jīng)濟(jì)管理學(xué)院;
【基金】：教育部人文社會(huì)科學(xué)研究規(guī)劃基金項(xiàng)目(13YJA630148) 山東省社會(huì)科學(xué)規(guī)劃項(xiàng)目(11CGLJ23)
【分類號(hào)】：F275
，

本文編號(hào)：2454269