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| 环境信息透明度与会计信息的可靠性 |
| Environmental Information Transparency and Accounting Information Reliability |
| 投稿时间：2020-09-24 |
| DOI：10.16018/j.cnki.cn32-1499/c.202004008 |
| 中文关键词: 环境信息披露透明度 会计信息可靠性 审计验证 验证关系 |
| 英文关键词: environmental information disclosure transparency accounting information reliability audit verification confirmatory effect |
| 基金项目:教育部人文社会科学研究青年基金项目(17YJC790006)；福建省高校杰出青年科研人才培育计划(JYJQ201801)；福建省教育厅中青年教师教育科研项目(JAS170215)。 |
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| 中文摘要: |
| 分析了2008至2015年期间上市公司的环境信息披露评分数据，研究了环境信息透明度与会计信息可靠性之间的关系。结果显示，公司环境信息披露的透明度与可操纵性应计项目总额显著地负相关，表明透明的环境信息与会计信息的可靠性之间存在验证关系。进一步研究发现，在审计验证度越高的公司中，环境信息披露透明度与可操纵性应计项目总额之间的联系显著更弱，表明审计验证削弱了环境信息的透明度与会计信息可靠性之间的验证关系，为认识企业环境信息披露的经济后果提供了重要的参考。 |
| 英文摘要: |
| Using a sample of Chinese listed firms during the period of 2008 to 2015, this study investigates the confirmatory relationship between the transparency of corporate environmental information disclosure and accounting information reliability. Findings reveal that environmental information transparency is significantly associated with a reduction in discretionary accruals, suggesting a confirmatory relationship between environmental information transparency and accounting information reliability. Moreover, this study finds the confirmatory relation is less pronounced for firms with high audit verification than for their peers, implying that audit verification weakens the importance of transparent environmental information in the confirmatory relation. This study provides an important reference on the economic consequence of corporate environmental. |
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