环境信息披露、投资者信心与企业价值-会计学专业论文.docxVIP

foreign foreign scholars，and points out the paper’S research ideas，methods and innovations． The second chapter describes relevant concepts and theoretical basis．It summarized relevant conceptS of environmental information disclosure，investor confidence，and corporate value and on and elaborates relevant theories，including the principal-agent theory,efficient market theory,asymmetric information theory， signaling theory，stakeholder theory,etc．The third chapter is theoretical analysis and research hypothesis．This part describes the status and existing problems of environmental information disclosure of China’S listed enterprises and analyzes the theoretical basis and influence path of the relevant research hypotheses and theoretical basis．The fourth part is empirical research，in which through collection of sample data，selection of variable indexes and establishment of empirical model，the main-board listing enterprises on A shares of Shenzhen Stock Exchange are selected as samples for descriptive statistics，correlation analysis and multiple regression analysis．The fifth part summarizes research conclusions，puts forward policy recommendations and points out the shortcomings of the research and future research directions of this paper．The research results show that：firstly，there’S weak negative correlation between environmental information disclosure and investor confidence； secondly,there’S a significant positive correlation between environmental information disclosure corporate value；thirdly,there’S a significant positive correlation between investor confidence and corporate value；Lastly，for the listed enterprises whose ownership nature of the ultimate controller is non-state·owned，the negative correlation between the quality of environmental information disclosure and investor confidence gets weakened． Key Words：environmental information；disclosure；investor confidence； corporate value III 万方数据 目 目 录 第一章绪论 。1 一、研究背景及研究意义 ．1 二、国内外研究综述 ．3 三、研究思路与研究方法