Department of Economics and Management, North China Electric Power University, Baoding, 071003, People's Republic of China.
Environ Sci Pollut Res Int. 2022 Mar;29(15):21348-21364. doi: 10.1007/s11356-021-17357-x. Epub 2021 Nov 10.
It is still controversial whether environmental supervision, as a compulsory means of environmental protection, can improve the environmental accounting information disclosure quality (EAIDQ). There is a growing debate on if different ownership structures will lead to differences in the environmental accounting information disclosed by enterprises? Thus, through constructing multiple linear regression analysis, we empirically studied the impact of ownership structure and environment supervision on the EAIDQ from both internal and external aspects. The findings presented that (1) the overall EAIDQ is not significantly affected by ownership concentration, check-and-balance of ownership, and environmental supervision. (2) The monetary environmental accounting information disclosure quality (M-EAIDQ) is lower than the non-monetary environmental accounting information disclosure quality (NM-EAIDQ). The M-EAIDQ of state-owned enterprises is higher than that of non-state-owned enterprises. The correlation between environmental supervision and the M-EAIDQ is significantly negative, and a significant positive correlation between environmental supervision and the NM-EAIDQ. The research results of this paper can supplement the existing literature and provide a basis for the government to establish environmental accounting information disclosure standards.
环境监管作为环境保护的强制性手段，是否能提高环境会计信息披露质量（EAIDQ），这在学术界仍存在争议。对于不同的所有制结构是否会导致企业披露的环境会计信息存在差异，这一问题也存在越来越多的争论。因此，本文通过构建多元线性回归分析，从内部和外部两个方面实证研究了所有制结构和环境监管对 EAIDQ 的影响。研究结果表明：（1）整体 EAIDQ 不受所有权集中、所有权制衡和环境监管的显著影响；（2）货币环境会计信息披露质量（M-EAIDQ）低于非货币环境会计信息披露质量（NM-EAIDQ）；国有企业的 M-EAIDQ 高于非国有企业；环境监管与 M-EAIDQ 呈显著负相关，与 NM-EAIDQ 呈显著正相关。本文的研究结果可以补充现有文献，并为政府制定环境会计信息披露标准提供依据。
