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Empirical Research on Factors Influencing Level of Environmental Protection information disclosure in Annual Reportsby Listed Companies

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Chinese Journal of Population,Resources and Environment 2009年第1期7卷 15-22页

作者： Zhu Jinfeng Xue Huifeng School of Management Xi＇an University of Technology Xi＇an Shaanxi 710048 China Business School Xi＇an International Studies University Xi＇an Shaanxi 710128 China

Taking 248 A-share manufacturing listed companies in 2006 Shanghai Stock Exchange as example, using "index method" to measure level of environmental protection infor-mation disclosure, this paper examines the factors influencing level of environmental protection information disclosure. The findings show that the disclosure level has improved, but the overall level is still low and unable to satisfy information users; there is positive correlation between corporate size, industry type, accounting firm's type and corporate environmental dis-closure index. The companies of large scale and heavy pollu-tion and those audited by international "Big 4" and domestic "Big 10" accounting firms have a high level of environmental disclosure, while the profitability and financial leverage has no impact on the disclosure level. Finally some suggestions are put forward to establish environmental information disclosure sys-tem in China.

关键词： environmental protection information information disclosure index method signal theory

Peer effect on climate risk information disclosure

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China Journal of Accounting Research 2024年第3期17卷 168-197页

作者： Yanxi Li Duo Wang Delin Meng Yunge Hu School of Economics and Management Dalian University of TechnologyDalianChina

In this study,we examine the peer effect on climate risk information disclosure by analyzing A-share listed companies in *** find that industry peers influence target firms’climate risk information disclosure through active(passive)imitation resulting from cost-benefit considerations(institutional pressures).Leader companies are more likely to be emulated by within-industry follower companies and target firms prefer to learn from similar withinindustry *** overconfidence and performance pressure negatively affect target firms’willingness to emulate their ***,the peer effect of climate risk information disclosure demonstrates a regional *** findings have implications for reasonable climate risk information disclosure at the micro level and effective regulation to move toward achieving carbon peak/neutrality at the macro level.

关键词： Climate Risk information disclosure Peer Effect Institutional Pressure Cost-Benefit

Reflections and Improvements on China’s Asset-Backed Securities information disclosure System

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Contemporary Social Sciences 2024年第1期9卷 122-136页

作者： Zhao Mingxin Shenzhen University

Asset-backed securities are developed through complex processes such as asset restructuring and credit ***,the information asymmetry between issuers and investors is greater compared to traditional securities,which imposes higher requirements on information disclosure for asset-backed ***-backed securities have characteristics such as diversified disclosers,differentiated disclosure content,and specialized risk *** has already formulated a series of rules and regulations regarding information disclosure of asset-backed *** is imperative to develop specialized laws and regulations for asset-backed securities,encompass original equity holders and credit enhancement agencies as information disclosers,incorporate information such as underlying asset details,cash flow projections,and credit ratings and enhancements into the disclosure content,and improve the legal liability rules to effectively address false disclosures.

关键词： asset-backed securities asset securitization information disclosure

Labor protection,information disclosure and analyst forecasts:Evidence from China's Labor Contract Law

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China Journal of Accounting Research 2022年第3期15卷 5-27页

作者： Xiaojia Zheng Yunfei Yang Yanyan Shen School of International Trade and Economics University of International Business and EconomicsBeijingChina100029 School of Business Renmin University of ChinaBeijingChina100872

Labor protection increases employees’stability and strengthens their monitoring role,improving firms’information environment and increasing analysts’earnings forecast *** the implementation of China’s Labor Contract Law as a quasi-natural experiment,we find that labor protection significantly improves analyst *** positive impact is stronger when agency problems are weaker,board independence is greater,corporate reputation is better and industry competition is more *** labor protection significantly reduces firms’business risk and accrual-based earnings management,decreases stock price synchronicity and increases market pricing *** findings of significant impacts of China’s Labor Contract Law on analysts’forecasting behaviors offer important guidance for promoting the development of the Chinese capital market and policy making in labor protection.

关键词： Labor protection Analyst forecasts information disclosure China’s Labor Contract Law

information disclosure,Heterogeneous Beliefs and Asset Pricing

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Information Disclosure,Heterogeneous Beliefs and Asset Prici...

Analysis on Green Accounting information disclosure of Chemical Enterprises Under Low-Carbon Economy

第三届教学管理与课程建设学术会议

作者： Yang Xu 1 , Shancun Liu 1 1 School of Economics and Management, Beihang University, Beijing 100191, China

Is the stock market investors’ heterogeneous beliefs a determinant of asset pricing? Does the information disclosure mechanism can reduce the capital cost by reducing the information asymmetry or by increasing the heterogeneous beliefs? This paper incorporates the two sources of opinion differences—one is due to information asymmetry and another is due to heterogeneous belief on the information symmetry—into a uniform rational expectation model. The effects of information disclosure on investors’ heterogeneous beliefs are investigated through the analysis of rational expectation model. Then an asset pricing equilibrium model based on information disclosure and heterogeneous beliefs is established. Theoretical researches have been done to prove the public information and the market volatility impacting asset pricing and it make an explanation for some financial market anomalies and puzzles.

关键词： information disclosure Heterogeneous beliefs Asset pricing

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Proceedings of Business and Economic Studies 2021年第4期4卷 228-234页

作者： Jun Liu Jiaxin Li Business School(School of Quality Management and Standardization) Foshan UniversityFoshan 528000Guangdong ProvinceChina School of Accounting Jiangxi University of Finance and EconomicsNanchang 33000Jiangxi ProvinceChina

In the current era of low-carbon economy,environmental governance and energy conservation have become major issues,in which chemical enterprises with high pollution and consumption have naturally attracted much *** disclosure of green accounting information is indispensable to the continuous development of chemical enterprises and even the whole ***,based on existing research results,this paper analyzes the existing problems and causes of green accounting information disclosure of chemical enterprises in China under low-carbon economy,and puts forward suggestions for solutions.

关键词： Green accounting information disclosure Low-carbon economy

Evolution of corporate environmental information disclosure framework of “knowledge and action”: Based on big data background

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Ecological Economy 2018年第1期11卷 44-56页

作者： ZHANG Shan YANG Liu ZHAO Hai-yan College of Accounting Heilongjiang Bayi Agricultural University

Cloud accounting is based on the traditional financial work process, the context of big data, and the necessary trend of future corporate accounting development. Its emergence and rapid development will have a fundamental impact on corporate environmental information disclosure. In the big data era of information sharing, companies will have a new understanding of the emergence, balance, and final consideration of social responsibility, and will have new changes in their overall decision-making and information disclosure methods. "Knowing" and "behavior" will be combined on the basis of rational judgment, so that corporate environmental information disclosure is more in line with the overall social development requirements. Based on the background of big data, this article starts with the disclosure of impact factors, footholds, and path choices. It describes the evolution of corporate environmental information disclosure and provides reference suggestions for enterprises to disclose environmental information truthfully and perform social responsibilities.

关键词： big data social responsibility information disclosure framework evolution

Problems and Suggestions of Corporate Green Accounting information disclosure Under Low Carbon Economy

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Proceedings of Business and Economic Studies 2022年第4期5卷 13-17页

作者： Mengjie Gao Jianxiang Zhang Jingqian Yu Business School(School of Quality Management and Standardization) Foshan UniversityFoshan 528000Guangdong ProvinceChina School of Management Shanghai UniversityShanghai 200444China

With the continuous deepening of the concept of sustainable development in modern society,the accounting requirements of agricultural and animal husbandry enterprises are increasing under the background of low carbon economic *** the face of the increasingly prominent environmental issues,it is imperative to focus on the development of green accounting and improve the accounting information disclosure level of agricultural and animal husbandry enterprises on the *** analyzing the issues in green accounting information disclosure of agricultural and animal husbandry enterprises under the low carbon economy,we have a clearer understanding of the green accounting information disclosure of agricultural and animal husbandry enterprises,which is conducive to proposing countermeasures that can improve the level of environmental information disclosure from its roots.

关键词： Green accounting Agricultural and animal husbandry enterprises information disclosure

The market reaction on the human resources information disclosure in Chinese listed companies

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Journal of Modern Accounting and Auditing 2010年第5期6卷 37-45页

作者： ZHOU Xian-hua HAN Wei WANG Yu-zhou School of Management Shenyang Jianzhu University Shenyang 110168 China Department of Human Resources Shenyang Jianzhu University Shenyang 110168 China Century Security Securities CO. LTD Beijing 100006 China

In this paper, the author uses the listed company＇s annual report and financial statements to do the empirical research, the selected areas are information technology industries. The results show that the average age of employees, professional proportion, and the average assesses and executives＇ shareholdings have no significant impact with P/B. The industry statistics revealed no significant impact between average age and P/B because each group of age has its own advantages. By using these indicators, the author can improve the human resources information voluntary disclosure, make the disclosure of information comparable, and provide the empirical reference to the listed companies.

关键词： human resource information market reaction price to book ratio (P/B) information disclosure