| [1] Peng J, Sun J, Luo R. Corporate voluntary carbon information disclosure: Evidence from China's listed companies[J]. The World Economy, 2015, 38(1): 91-109.[2] Luo L, Lan Y C, Tang Q. Corporate incentives to disclose carbon information: Evidence from the CDP Global 500 report [J]. Journal of International Financial Management & Accounting, 2012, 23(2):93-120.[3] Solomon A, Lewis L. Incentives and disincentives for corporate environmental disclosure[J]. Business Strategy and the Environment, 2002, 11(3):154-169.[4] 孟晓华, 曾赛星, 张振波等. 高管团队特征与企业环境责任——基于制造业上市公司的实证研究[J]. 系统管理学报, 2012, 21(6): 825-834.[5] Milne M J, Patten D M. Securing organizational legitimacy: An experimental decision case examining the impact of environmental disclosures[J]. Accounting, Auditing & Accountability Journal, 2002, 15(3):372-405[6] Liu X, Anbumozhi V. Determinant factors of corporate environmental information disclosure: An empirical study of Chinese listed companies[J]. Journal of Cleaner Production, 2009, 17 (6):593-600.[7] Reid E M, Toffel M W. Responding to Public and Private Polities: corporate disclosure of climate change strategies[J]. Strategic Management Journal, 2009, 30(11):1157-1178.[8] 邹海亮, 曾赛星, 林翰, 等. 董事会特征, 资源松弛性与环境绩效: 制造业上市公司的实证分析[J]. 系统管理学报, 2016, 25(2): 193-202.[9] Belal A R, Momin M. Corporate social reporting (CSR) in emerging economies: A review and future direction[J]. Research in Accounting in Emerging Economies, 2009, 9:119-143.[10] Luo L, Tang Q. Does national culture influence corporate carbon disclosure propensity?[J]. Journal of International Accounting Research, 2015[11] Belkaoui A, Karpik P G. Determinants of the corporate decision to disclose social information[J]. Accounting, Auditing & Accountability Journal, 1989, Vol 2, 36-51.[12] Shleifer A, Wolfenzon D. Investor protection and equity markets[J]. Journal of Financial Economics, 2002, 66:3-27.[13] 何玉, 唐清亮, 王开田. 碳信息披露、碳业绩与资本成本[J]. 会计研究, 2014(1):79-86.[14] Verrecchia R. Essays on disclosure[J]. Journal of Accounting and Economics, 2001, 32: 97-180.[15] Graham J, Harvey C, Rajgopal S. The economic implications of corporate rinancial reporting[J]. Journal of Accounting and Economics, 2005, 40:3-73.[16] Neu D, Warsame H, Pedwell K. Managing public impressions: Environmental disclosures in annual reports[J]. Accounting, Organizations and Society, 1998, 23, 3: 265-82.[17] Deegan C, Rankin R. Do australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authority[J]. Accounting, Auditing & Accountability Journal, 1996, 9, 2: 50–67.[18] Patten D M. The accuracy of financial report projections of future environmental capital expenditures: A research note” [J]. Accounting, Organizations and Society, 2005, 30, 5: 457-68.[19] Andrew J, Cortese C. Accounting for climate change and the self-regulation of carbon disclosures[C]//Accounting Forum, 2011, 35(3): 130-138.[20] Southworth K. Corporate voluntary action: A valuable but incomplete solution to climate change and energy security challenges[J]. Policy and Society, 2009, 27(4): 329-350.[21] Sullivan R, Gouldson A. Does voluntary carbon reporting meet investors’ needs?[J]. Journal of Cleaner Production, 2012, 36: 60-67.[22] Harmes A. The limits of carbon disclosure: Theorizing the business case for investor environmentalism[J]. Global Environmental Politics, 2011, 11(2): 98-119.[23] 葛家澍, 田志刚. 上市公司高管薪酬强制性披露研究[J]. 厦门大学学报 (哲学社会科学版), 2012(3): 006.[24] Krueger A O. The political economy of the rent-seeking society[J]. American Economic Review, 1974,64(3): 291-303.[25] Faccio M, Masulis R W, Mcconnell J J. Political connections and corporate bailouts[J]. Journal of Finance, 2006, 61(6):2597-2635.[26] Khwaja A I, Mian A. Do lenders favor politically connected firms? Rent-provision in an emerging financial market[J]. Quarterly Journal of Economics, 2005,120:1391-1411.[27] Claessens S, Djankov S, Fan J, Lang L., “The separation of ownership and control in East Asia corporations” [J]. Journal of Financial Economics, 2000, 58(1):81-112.[28] Allen F, Qian J, Qian M. Law, finance, and economic growth in China[J]. Journal of Financial Economics, 2005, 77(1):57-116.[29] Shleifer A, Vishny R W. The grabbing hand: Government pathologies and their cures[M]. Cambridge: Harvard University Press, 1998.[30] Qian M, Pan H, Yeung B. Expropriations of minority shareholders in politically connected firms[R]. Unpublished working paper, The National University of Singapore, 2011.[31] 吴文锋, 吴冲锋, 刘晓薇. 中国民营上市公司高管的政府背景与公司价值[J]. 经济研究, 2008(7):130-141.[32] 武剑锋, 叶陈刚, 刘猛. 环境绩效, 政治关联与环境信息披露——来自沪市 A 股重污染行业的经验证据[J]. 山西财经大学学报, 2015 (7): 99-110.[33] Chaney P, Faccio M, Parsley D. The quality of accounting information in politically connected firms[J]. Accounting Economics, 2011, 51:58-76.[34] 唐国平, 李龙会, 吴德军. 环境管制, 行业属性与企业环保投资[J]. 会计研究, 2013(6): 83-89.[35] 章永奎. 论强制性披露和自愿性披露[C]//企业财务报告问题研讨会, 2001.[36] 谢仍明, 唐跃军. 预测信息披露制度的有效性及其选择: 基于博弈的视角[J]. 南开经济研究, 2013(4): 003.[37] 洪峰, 戴文涛, 张然. 上市公司内部控制信息披露质量评价——基于强制披露前后的对比[J]. 中国注册会计师, 2014, 1: 021.[38] 李强, 冯波. 环境规制, 政治关联与环境信息披露质量——基于重污染上市公司经验证据[J]. 经济与管理, 2015, 29(4): 58-66.[39] Garleanu N, Pedersen L. Adverse Selection and the Required Return[J]. Review of Financial Studies, 2004,17, 643-665.[40] 陈艳. 会计信息披露方式的经济学思考[J]. 会计研究, 2004(8): 51-56.[41] 彭娟, 孙剑非, 杨嘉麒. 碳信息披露与企业财务风险实证研究[C]//中国会计学会环境会计专业委员会 2014 学术年会, 2014[42] 李强, 冯波. 环境规制, 政治关联与环境信息披露质量——基于重污染上市公司经验证据[J]. 经济与管理, 2015, 29(4): 58-66.[43] 邓新明, 熊会兵, 李剑峰,等. 政治关联、国际化战略与企业价值——来自中国民营上市公司面板数据的分析[J]. 南开管理评论, 2014, 17(1):26-43.[44] Boubakri N, Cosset J C, Saffar W. Political connections of newly privatized firms[J]. Journal of Corporate Finance, 2008, 14(5): 654-673.[45] 樊纲, 王小鲁, 朱恒鹏. 中国市场指数——各省区市场化相对进程 2011 年度报告[M]. 北京: 经济科学出版社, 2011.[46] 袁堂梅, 何洲娥. 环境信息披露的影响因素及其市场反应[C]//中国会计学会环境会计专业委员会 2014 学术年会, 2014.[47] Stanny E, Ely K. Corporate environmental disclosures about the effects of climate change[J]. Corporate Social Responsibility and Environmental Management, 2008(15):338-348.[48] Brammer S J，Pavelin S. Voluntary environmental disclosures by large UK companies [J]．Journal of Business Finance and Accounting, 2008, 33 (7-8) : 1168-1188． |
