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Contingent Decision of Corporate Environmental Responsibility Based on Uncertain Economic Policy

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成果类型:
期刊论文
作者:
Yang, Jieqiong;Luo, Panzhu*;Tan, Yong
通讯作者:
Luo, Panzhu
作者机构:
[Yang, Jieqiong] Cent South Univ Forestry & Technol, Coll Life Sci & Technol, Changsha 410004, Peoples R China.
[Luo, Panzhu] Cent South Univ Forestry & Technol, Coll Business, Changsha 410004, Peoples R China.
[Tan, Yong] Univ Huddersfield, Huddersfield Business Sch, Dept Accounting Finance & Econ, Huddersfield HD1 3DH, W Yorkshire, England.
通讯机构:
[Luo, Panzhu] C
Cent South Univ Forestry & Technol, Coll Business, Changsha 410004, Peoples R China.
语种:
英文
关键词:
economic policy uncertainty (epu);corporate environmental responsibility (cer);heterogeneity;mediation effect
期刊:
Sustainability
ISSN:
2071-1050
年:
2020
卷:
12
期:
21
页码:
8839
基金类别:
National Office of Philosophy and Social Sciences [19BGL050]
机构署名:
本校为第一且通讯机构
院系归属:
生命科学与技术学院
商学院
摘要:
Using 522 nonfinancial listed companies on the Chinese A-share Market during 2008–2016 as the sample, this paper studies the discretion of corporations to fulfill their environmental responsibilities in the face of economic policy uncertainty (EPU) through a panel regression model and a panel quantile regression model. Additionally, the sample is classified and the heterogeneity is analyzed based on the equity nature, the financing constraints and the economic region in which the corporations are located. The conclusions are as follows. First,...

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