摘要
本文基于社会责任视角对我国上市公司为什么披露资产弃置债务进行了理论分析和实证检验。研究结果表明企业规模越大、净资产收益率越高以及两地上市的公司,越有可能进行弃置债务的披露。而财务杠杆、市场化进程以及第一大股东持股比例与资产弃置债务的披露显著负相关。
On the basis of social responsibility,this paper examined why listed companies in China disclose the asset retirement obligations.We find that bigger and larger the size,performance of company,and dual listing,are more likely to disclose asset retirement obligations.Therefore the financial leverage,marketization process and the proportion of the first largest shareholder have significant negative relation with the disclosure of asset retirement obligations.
出处
《中国人口·资源与环境》
CSSCI
北大核心
2012年第S2期252-255,共4页
China Population,Resources and Environment
基金
教育部人文社科研究一般项目"矿山企业资产弃置债务研究:影响因素与制度设计"(编号:10XJA630007)
关键词
资产弃置债务
披露
社会责任
asset retirement obligations
disclosure
social responsibility
