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《Finance and Trade Research》 2011-04
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Political Connections,Environmental Information Disclosure and Environmental Performance:Based on Data from Listed Companies in China

YAO Sheng(School of Management,China University of technology and Mining,Xuzhou 221116)  
The Environmental event of Zijin Mining has caused Medias′ attention to environmental effect of political connections.They view that political connection is the main factor which leads to decreasing environmental performance and deficiency of environmental information disclosure.But it′s necessary to make further study to see weather this view is universally right.This paper selects samples of listed companies to verify the relation of political connections,environmental information disclosure and environmental performance.Empirical results indicate that the political connections have no significant relation with environmental performance,but have negative significant influence with environmental information disclosure.
【Fund】: 国家社会科学基金项目“基于价值创造的上市公司业绩评价理论与模型研究”(批准号:07BJY028);; 教育部人文社会科学研究项目“公允价值计量的经济后果及监管研究”(批准号:10YJA7900069);; 江苏省教育厅高校哲学社会科学研究项目“上市公司业绩评价理论与模型研究”(编号:06SJD630058);; 中国矿业大学青年科研基金资助项目“环境经济学中的会计控制问题研究”(编号:2007A052)
【CateGory Index】: F276.6;F275
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