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Mengqian Wu¹, Indra Abeysekera¹

¹Charles Darwin University, Darwin, Australia.

|June 13, 2023

概括

中国环境,社会和治理 (ESG) 公司的财务报告质量受到财务健康和公司特定风险的影响,而不是治理或收益管理. ESG公司表现出道德行为,避免积极的收益管理.

科学领域:

会计会计会计会计会计会计会计会计会计
企业金融公司财务
可持续性研究可持续性研究

背景情况:

在中国,环境保护日益至关重要.
财务报告质量 (FRQ) 对于决策至关重要.
业务前景可能会影响FRQ.

研究的目的:

调查中国ESG公司FRQ的决定因素.
分析财务健康,治理和收益管理对FRQ的影响.
检查可预测,中等可预测和不可预测的业务前景对FRQ的作用.

主要方法:

从2021年中国ESG500强中随机选择了100家公司.
分析了2018年,2019年和2020年的数据.
雇员普通强最小平方回归,控制公司年龄和公司特定风险.

主要成果:

金融健康对FRQ产生了负面影响;特定风险对FRQ产生了积极影响.
治理和收益管理没有显著影响FRQ.
业务前景的变化并没有改变决定因素对FRQ的影响;ESG公司表现出道德行为,避免收益管理.

结论:

金融健康和企业特定风险是中国ESG公司FRQ的关键决定因素.
ESG公司表现出道德的财务报告实践.
需要在全球范围内进行进一步的研究,以验证这些发现并探索其他决定因素.

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